Heat oven to 350°F.
Grease and flour two 9-inch round baking pans.
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 mixer 2 minutes.
Gradually 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.
Frost with chocolate frosting or desired toppings.