Prepare two 9 inch pans by spraying baking spray or lightly flouring or using baking sheets
Add flour, sugar, cocoa, baking powder, baking soda, salt and espresso powder to a large bowl. Whisk through to combine or, using your paddle attachment, stir through flour mixture until combined well.
Add milk, vegetable oil, eggs, and vanilla to flour mixture and mix together on medium speed until well combined.
Reduce speed and carefully add boiling water to the cake batter. Beat on high speed for about 1 minute to add air to the batter. The water will make the batter thin, this is correct!
Distribute cake batter evenly between the two prepared cake pans. Bake for 30-35 minutes, until a toothpick or cake tester inserted in the center comes out clean.
Let it cool for 10 minutes. Then add frosting and enjoy!