Pre-heat oven to 350. Grease and flour two 9 inch round baking pans
Combine dry ingredients in a large bowl. Add eggs, milk, oil and vanilla; beat on medium speed for 2 minutes. Stir in boiling water (batter will be thin.) Pour into pans.
Bake 30-35 minutes or until wooden pick inserted in center comes out clean. Cool for 10 minutes; remove from pans to wire racks. Cool completely.
Top with your favorite icing or whipped cream.
Adapted from the Hershey's cocoa container. There is a difference in taste between Hersheys cocoa and other brands. You may need to use more cocoa for an other brand cocoa. Consider using 2 tbs more than 1 cup.