Preheat your oven to 175 degrees Celsius (350 degrees Fahrenheit) and grease two 8-inch round pans, lining the bottoms with parchment paper for easy release.
In a large bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt until no large lumps remain.
Add the eggs, milk, oil, and vanilla extract to the dry ingredients and beat on medium speed for about 2 minutes until the batter is smooth and well-combined.
Stir in the boiling water by hand using a spatula; the batter will be quite thin, which is normal for this style of bake.
Divide the batter evenly between the two prepared pans.
Bake for 30 to 35 minutes, or until a wooden skewer inserted into the center comes out with just a few moist crumbs attached.
Allow the cakes to cool in the pans for 10 minutes before carefully inverting them onto a wire rack to cool completely before frosting.