Preheat the oven to 350°F. Line the bottom of two 8 inch by 3-inch pan and sides of the pan with parchment paper, and grease the paper.
Place a large sifter in a large mixing bowl. Add the flour, cocoa, baking powder, baking soda, and salt and sift.
Add the sugar and whisk until combined.
In the bowl of a stand-mixer fitted with the paddle attachment, whisk the eggs, milk, oil, and vanilla together.
Gradually add the dry ingredients to the wet ingredients and mix until there are no lumps and the batter is smooth.
With the mixer on low, carefully pour in the boiling water and mix until combined.
Pour the batter into the prepared pans. Bake in the center of the oven for approximately 50 minutes or until a wooden skewer inserted in the center comes out clean, and the cake bounces back when lightly pressed.
Remove from the oven and let the cake stand for 10 minutes. Run a knife around the cake to gently release. Peel off the parchment paper from the sides. Invert the cake, peel off the bottom piece of parchment, and cool on a wire rack.
