Heat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans, making sure to shake out the extra flour so the cakes won’t stick.
In a large bowl, whisk together the flour, cocoa powder, baking powder, baking soda, salt, and sugar. This helps everything mix evenly.
Add the eggs, milk (or buttermilk), oil, and vanilla. Beat with a mixer on medium speed for 2 minutes until the batter is smooth and thick.
Slowly pour in the boiling water while stirring. The batter will look thin—this is normal. It helps bring out the chocolate flavor.
Divide the batter between the two pans. Tap them lightly on the counter to pop any air bubbles. Bake for 30 to 35 minutes, or until a toothpick comes out clean.
Cool the cakes in the pans for 10 minutes. Then take them out and place them on wire racks to cool completely.
Once cooled, frost the cake with your favorite chocolate frosting. Spread it between the layers, then cover the top and sides.