Preheat the oven to 350°F
Grease two 9 inch round baking pans and line the bottom with parchment paper.
In a mixer bowl combine sugar, flour, cocoa, baking powder, baking soda and salt.
Add eggs, milk, oil and vanilla. Beat well.
Add boiling water.
Mix smooth.
Divide into pans and bake approx 30 mins.
Cool 10 minutes in pans and then flip onto a rack, Can freeze at this point for another day if desired.