Line muffin tin with paper liners. Heat oven to 350*F.
In a large mixing bowl, stir together sugar, flour, cocoa, baking powder, baking soda and salt.
Add eggs, milk, oil and vanilla. Beat on medium speed for one minute.
Stir in boiling water (the batter will be thin, don’t worry, this is right).
Fill liners 2/3 full with batter. (I usually put the batter into a large measuring cup with a pour spout, and then pour the batter into the liners.)
Bake cupcakes for approximately 22-24 minutes.
Cool completely on wire rack before frosting.