Preheat the oven to 350°F (175°C). Grease and flour two 9-inch round cake pans or line them with parchment paper.

Mix dry ingredients: In a large bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Stir until evenly combined.

Combine wet ingredients: In another bowl, whisk the eggs, milk, vegetable oil, and vanilla extract until smooth.

Combine wet and dry: Gradually add the wet ingredients into the dry ingredients. Stir until just combined — avoid overmixing to keep the cake light.

Add boiling water: Carefully pour the boiling water into the batter. Mix slowly until smooth. The batter will be thin, but this is normal.

Bake: Divide the batter evenly between the prepared pans. Bake for 30–35 minutes or until a toothpick inserted in the center comes out clean.

Cool: Allow the cakes to cool in their pans for 10 minutes. Then, remove from pans and cool completely on wire racks before frosting or serving.