Preheat your oven to 350°F and prepare three 8-inch cake pans by greasing and lining them with parchment paper. If you're working with fewer pans, bake the layers in separate batches.
In a large mixing bowl, sift together the all-purpose flour, cocoa powder, baking powder, baking soda, and salt.
In the bowl of a stand mixer, combine the sugar, milk, oil, eggs, and vanilla extract using the paddle attachment. Mix until fully blended.
Gradually add the dry ingredients to the wet mixture, mixing on low speed until just incorporated.
While the mixer is running on low, carefully pour in the boiling water, ensuring the batter is smooth. Scrape the sides of the bowl as needed. Note that the batter will have a thin consistency.
Evenly divide the batter between the prepared cake pans and bake for 25-30 minutes, or until a toothpick inserted into the center of each cake comes out clean.
Allow the cakes to cool in their pans for 10 minutes before transferring them to wire racks to cool completely.