Start by greasing and flouring two 9-inch round cake pans, ensuring they’re evenly coated to prevent sticking. Preheat your oven to 350°F (175°C).

In a large mixing bowl, combine the white sugar, all-purpose flour, unsweetened cocoa powder, baking powder, baking soda, and salt. Whisk together until mixed.

Add the large eggs, milk, vegetable oil, and vanilla extract to the dry mixture. Use an electric mixer on medium speed for 2 minutes until smooth and glossy.

Carefully stir in the boiling water to create a thin mixture essential for a moist cake.

Pour the batter evenly into the prepared pans. Bake for 30–35 minutes and check for doneness with a toothpick.

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