Preheat oven to 350°
Line two nine inch round pans with parchment paper and grease the sides, alternatively line a cupcake tin with paper liners.
In a large bowl, stir together the sugar, flour, sifted cocoa, baking powder, baking soda and salt. Add the eggs, milk, oil and vanilla, mix for 2 minutes on medium speed until everything is incorporated. Stir in the boiling water last.
If baking in two 9” rounds, bake 30 to 35 minutes. If baking in cupcake tin, bake for 15 to 17 minutes or until toothpick inserted comes out clean.
Cool in the pan for 10 minutes. Let cakes cool completely before applying the icing.
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