Preheat oven to 350ºF/180ºC/gas 4. Lightly grease two 8 inch pans with cooking spray or brush with oil. Apply some cocoa powder at the edges. Place two round parchment papers at the bottom. Set aside.
Sift together flour, cocoa, baking powder, baking soda and salt into a large bowl. Whisk in sugar, then add eggs, milk, oil and vanilla. Whisk well to combine until lump free, about 30 seconds.
Pour boiling water into batter, mixing well. Cake batter will be thin in consistency.
Divide the batter into two round 8 inch cake tins weighing 875gm along with the tins. I use a convection oven which can accommodate only one tin at a time. Baked each layer at 180c for 40-45mins or till toothpick comes out with no wet crumbs.
Once done allow to cool in a cooling rack before inverting them. Loosen the edges with the help of a spatula or back of a spoon. Then invert it into a plate. I always keep the layers cling wrapped and refrigerated immediately and work on the frostings next. That way the layers will not break apart while trimming them.