Preheat oven to 350 degrees, and spray two nine-inch baking pans with baking spray. Cut four 1 inch by 12 inch strips of parchment paper and arrange them in an “X” across each of the baking pans. This will give you “tabs” to remove the cakes from the pans after they are baked.
In a large bowl, mix sugar, flour, cocoa, baking powder, baking soda, and salt.
Add eggs, milk, oil, and extracts. Beat the ingredients together with a hand mixer on low speed, and then gradually increase to medium speed for about 2 minutes.
Slowly stir in the boiling water by hand. The batter will be very thin. Don’t worry!
Evenly divide the batter between the two baking pans and bake for 33-35 minutes. A toothpick inserted into the center should come out mostly clean, or with a few crumbs attached.
Let the pans cool on a cooling rack for 10 minutes, and then place into the freezer for 1 hour.