Preheat oven to 350°F.
Grease and flour your baking pan (see size information in the notes below) or line your muffin pan with paper liners for cupcakes.
In a large bowl, combine sugar, flour, cocoa, baking powder, baking soda and salt.
Add eggs, milk, oil and vanilla to dry mixture and mix with an electric mixer on medium for about 2 minutes.
Gently mix in boiling water. Note: Your batter will seem thin, it's ok.. it's supposed to!
Pour into pans and bake.
Cool on wire racks.
