1. Heat oven to 350. Line the bottoms of two 9-inch round cake pans with wax paper, and grease and flour the sides.
2. Combine dry ingredients in large bowl. Add eggs, milk, oil and vanilla; beat on medium speed for 2 minutes. Stir in boiling water (batter will be thin). Pour into pans.
3. Bake 30-35 minutes, or until wooden toothpick inserted in center comes out clean. Cool 10 minutes in pans; remove from pans to wire racks and cool completely.
1. Beat cream and gradually add sugar and vanilla. Fill middle layer of cake with whipped cream.
1. Melt butter. Stir in cocoa. Alternately add powdered sugar and milk, beating to spreading consistency. Add small additional amount of milk if needed. Stir in vanilla. Frost top and sides of cake.