Preheat oven to 175°C and grease/flour two 23-cm round cake pans.

Whisk together flour, sugar, cocoa, baking powder, baking soda, and salt.

Add eggs, milk, oil, and vanilla; mix until smooth.

Carefully stir in the boiling water until the batter is uniform.

Divide the thin batter between the pans.

Bake for 30–35 minutes until a toothpick comes out clean.

Cool in pans for 10 minutes, then move to a wire rack to cool completely.

Frost and decorate as desired.