Preheat your oven to 350°F (175°C).

Grease two 9-inch round cake pans with butter or cooking spray and dust with flour.

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

Add the eggs, milk, vegetable oil, and vanilla extract to the dry ingredients. Beat on medium speed for 2 minutes until smooth.

Carefully stir in the boiling water until well combined.

Pour the batter evenly into the prepared cake pans.

Bake for 30-35 minutes, checking for doneness with a toothpick.

Allow the cakes to cool in the pans for 10 minutes, then transfer to a wire rack to cool completely.