Heat oven to 350°F. Prepare cake pans with non-stick cooking spray
Stir together sugar, flour, cocoa, baking powder, baking soda and salt in large mixing bowl.
Add eggs, milk, oil and vanilla; beat on medium speed of mixer 2 minutes.
Stir in boiling water (batter will be thin).
Pour batter into prepared pans.
Bake 30 to 35 minutes or until wooden pick inserted in center comes out clean.
Cool 10 minutes; remove from pans to wire racks.
Cool completely. Frost.
Hot tip: To save on clean-up, pour half the batter into a 4 c. measuring cup (or something large with a spout), pour into cupcake liners. This helps reduce wasted batter on drips and improve size uniformity. Pour the remaining batter into the measuring cup for additional filling and baking.
Notes: I prefer using buttermilk and always add the yogurt if I have it on hand.