Heat oven to 375° F

Grease and flour two 9"round pans or one 13 x 9 x 2" baking pan.

Stir together sugar, flour, cocoa, baking powder, baking soda, and salt in large bowl. Add eggs, milk, oil, and vanilla; beat on medium speed of electric mixer for 2 minutes. Stir in boiling water. Batter will be thin. Pour into prepared pan(s.)

Bake 30 to 35 minutes for round pans. 35 to 40 minutes for rectangular pan or until wooden pick inserted in center comes out clean.

Cool 10-minutes; remove from pan (s) to wire rack. Cool completely before frosting