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. Stir in boiling water (batter will be thin). Pour batter into prepared pans.ake 30 to 35 minutes or until wooden pick inserted in center comes out clean. Cool 10 minutes; remove from pans to wire racks. Cool completely. Frost with the fudge frosting.
Melt butter. Stir in cocoa. Alternately add powdered sugar and milk, beating to spreading consistency. Add small amount additional milk, if needed. Stir in vanilla. Makes approximately 2 cups of frosting.