Preheat oven to 350°.
Grease and flour two 9 inch pans. Line with parchment rounds.
Whisk 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 35 to 37 minutes or until wooden pick inserted in center comes out clean.
Cool 10 minutes; remove from pans to wire racks. Cool completely. Wrap and place in freezer.