Pre-heat oven to 350ºF (180ºC).

Sift flour, cocoa powder, baking powder, baking soda and salt into a large mixing bowl. Add the sugar and mix to incorporate.

In a separate mixing bowl beat the eggs, milk, oil and vanilla extract.

Add the egg mixture into the dry ingredients and mix to incorporate. Slowly add the boiling water while still mixing and then scrape the inside of the bowl with a spatula to make sure everything was mixed well.

Pour the batter into two 9 inch (23 cm) or three 8 inch (20 cm) round baking pans that have been greased and floured. Tap a few times to get rid off the air bubbles trapped inside the batter and bake for about 30-35 minutes or until a toothpick inserted in the center comes out dry. Let the cakes cool on top of a cooling rack for about 10 minutes. Then, take the cakes out of the baking pans and let them cool completely on the cooling rack.

Once the cakes are cool you can frost them with the chocolate buttercream frosting or any frosting of your choice.