Heat oven to 350°F. Grease and flour two 9-inch round baking pans.
Stir together sugar, flour, cocoa, baking powder, baking soda and salt in large bowl. Add eggs, milk, oil and vanilla; beat on medium speed of mixer 2 minutes. Stir in boiling water (batter will be thin).
Pour batter into prepared pans. Bake 30 to 35 minutes or until wooden pick inserted in center comes out clean. Cool 10 minutes; remove from pans. Cool completely.
After removing from pans, cover cakes with plastic wrap to seal in moisture. Let cakes cool completely. (Optional: When ready to ice, cut around the perimeter of the cake, so the edges are not tough. Then brush excess crumbs from the cake and ice.)
0.25 servings