Preheat and Prep: Preheat oven to 350°F (175°C). Grease and flour two 9-inch round cake pans or line with parchment paper.Mix Dry Ingredients: In a large bowl, whisk together flour, cocoa powder, baking powder, baking soda, and salt.Mix Wet Ingredients: In another bowl, combine eggs, milk, vegetable oil, vanilla extract, and sugar. Whisk until smooth. Gradually add dry ingredients and mix until just combined.Add Boiling Water: Carefully stir in boiling water. Batter will be thin – this ensures a moist cake.Fold in Chocolate Chips: Gently fold in chocolate chips.Bake: Pour batter evenly into prepared pans. Bake for 30–35 minutes. Test with a toothpick; it should come out with a few moist crumbs.Cool: Cool in pans for 10 minutes, then transfer to wire racks. Cool completely before frosting.Frosting Options: Use chocolate ganache, cream cheese frosting, or chocolate buttercream as desired.