Preheat the oven to 350°F (175°C) and grease two 9-inch round cake pans.

In a mixing bowl, combine the flour, cocoa powder, baking powder, baking soda, and salt; whisk until well combined.

In another bowl, whisk together the sugar, eggs, vegetable oil, and vanilla extract until smooth; gradually combine with the dry ingredients.

Gently add the boiling water into the batter, folding until smooth.

Divide the batter between the two prepared cake pans and bake for 30 to 35 minutes.

Cool the cakes in the pans for 10 minutes, then transfer to wire racks to cool completely.

Frost and decorate as desired once the cakes are completely cooled.