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Heat the oven to 350°F. Grease and flour three 9-inch round baking pans. (Or,
instead of flour, you can use cocoa powder, to match the color of the cake.)
Stir together sugar, flour, cocoa, baking powder, baking soda and salt in a large
mixer bowl. Add eggs, milk, oil and vanilla; beat with a mixer on medium
speed for 2 minutes. Mix in boiling water. The batter will be quite thin. Divide
the batter evenly between the prepared pans.
Set the pans on wire racks and cool for 10 minutes. Then, lightly run a knife
around the inside of the pans to help the cake edges release. Flip the cake pans
over, one by one, and tap firmly with the palms of your hands. Carefully lift up
the cake pan; the cake should release easily. If it doesn't drop right out, drape
with a warm wet towel while continuing to tap.