Preheat your oven to 350 °F (175 °C). Line 2 round 8" cake pans with parchment paper on the bottom and then grease the sides of the pans.
In a large bowl, stir together the sugar, flour, cocoa, baking powder, baking soda and salt.
2 cups (400 grams) granulated sugar, 1 3/4 cups (220 grams) flour, 3/4 cup (85 grams) cocoa powder, 1 1/2 teaspoons baking powder, 1 1/2 teaspoons baking soda, 1 teaspoon salt
Add eggs, milk, oil and vanilla.
2 large eggs, 1 cup (240 ml) milk of choice, 1/2 cup (120 ml) oil, 2 teaspoons vanilla extract
Mix until combined and then stir in the boiling water. The batter will be almost as thin as water.
1 cup (240 ml) boiling water
Divide the batter between the two pans.
Bake for 25 minutes or until a toothpick comes out with maybe some moist crumbs, but no uncooked liquid.
Let cool for 5 minutes in the pans, and then turn out onto a rack to cool. Let cool completely, about 2 hours, before frosting.