Preheat your oven to 350°F (175°C).

Grease and flour two 9-inch round cake pans, or line with parchment paper.

In a large bowl, sift together the all-purpose flour, cocoa powder, baking powder, baking soda, and salt. Set this mixture aside.

In another bowl, beat the eggs, then add the milk, vegetable oil, and vanilla extract.

Gradually add the dry ingredient mixture to the wet ingredients while mixing until well combined but do not over-mix.

Carefully stir in the boiling water to create a thin batter.

Divide the batter evenly between the prepared cake pans.

Bake in the preheated oven for 30-35 minutes or until a toothpick inserted comes out clean.

Let the cakes cool in the pans for about 10 minutes before transferring them to a wire rack to cool completely.

Optionally frost the cooled cakes with your favorite chocolate frosting or serve plain.