Heat oven to 350°F Grease and flour two 9-inch round baking pans.
Stir together sugar, flour, cocoa, baking powder, and salt in a large bowl. Add eggs, milk, oil, and vanilla; beat on medium speed of electric mixer 2 minute Stir in boiling water. Pour into prepared pans.
Bake 30 to 35 minute or until wooden pick inserted in center comes out almost clean and the top springs back when touched gently. Cool 10 min; remove from pans to wire racks. Cool completely. Frost with Chocolate fudge frosting.
Chocolate fudge frosting.
Place melted butter in a large mixer bowl. Add cocoa, stirring until smooth.
Gradually beat in powdered sugar, milk, and vanilla, beating until smooth. If necessary add additional powdered sugar until spreading consistency. About 3 cups frosting.