Preheat oven to 350°F (175°C). Grease and flour two 9-inch round baking pans.
In a large mixing bowl, stir together sugar, flour, cocoa, baking powder, baking soda, and salt.
Add eggs, milk, oil, and vanilla; beat on medium speed for 2 minutes.
Stir in boiling water (batter will be thin). Pour batter into prepared pans.
Bake for 30-35 minutes or until a toothpick inserted into the center comes out clean.
Cool for 10 minutes; remove from pans to wire racks. Cool completely before frosting.
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