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Preheat the oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
In a large bowl, combine flour, cocoa powder, sugar, baking powder, baking soda, and salt.
Add eggs, milk, vegetable oil, and vanilla to the dry ingredients. Mix until well combined.
Stir in boiling water until the batter is smooth.
Divide the batter evenly between the prepared pans.
Bake for 30-35 minutes or until a toothpick inserted in the center comes out clean.
Let the cakes cool in the pans for 10 minutes before transferring to a wire rack to cool completely.
For the frosting, combine coconut, pecans, and sweetened condensed milk in a saucepan over medium heat. Cook until thickened, then remove from heat and let cool.
Once the cakes are completely cool, spread the coconut-pecan frosting between the layers and on top of the cake.