Preheat your oven to 350°F (175°C) and prepare two round 9-inch baking pans by greasing them lightly with oil or butter.

In a large mixing bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt until well combined.

In another bowl, add the eggs, milk, vegetable oil, and vanilla extract. Mix well until blended.

Gradually add the wet ingredients to the dry ingredients while mixing until just combined.

Carefully stir in the boiling water. The batter will be thin, which helps to keep the cake moist.

Divide the batter evenly between the two prepared pans.

Place the pans into the oven and bake for 30-35 minutes, or until a toothpick inserted in the center comes out clean.

Once baked, allow the cakes to cool in the pans for about 10 minutes. Then, transfer them to a wire rack to cool completely.

Once cooled, decorate the cakes with buttercream frosting and sprinkle chocolate shavings or sprinkles on top.

Slice the cake, serve, and bask in the compliments that come your way!