Preheat the oven to 350°F and grease two 9-inch round cake pans with butter or cooking spray. Line the bottoms with parchment paper for easy removal.
In a large mixing bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt until fully combined and lump-free.
Add the eggs, milk, vegetable oil, and vanilla extract to the dry ingredients. Beat with an electric mixer on medium speed for 2 minutes until the batter is smooth and glossy.
Carefully pour the boiling water into the batter and mix on low speed until fully incorporated. The batter will be thin but smooth.
Divide the batter evenly between the prepared pans. Tap the pans gently on the counter to remove air bubbles.
Bake for 30-35 minutes, or until a toothpick inserted into the center comes out clean. Let the cakes cool in the pans for 10 minutes, then transfer to a wire rack to cool completely.