Heat oven to 350 Degrees F. Line 24 muffin cups with standard sized cupcake liners.
Mix together sugar, flour, cocoa, baking powder, baking soda and salt in large bowl.
Add eggs, milk, oil and vanilla; beat on medium speed of mixer 2 minutes. Carefully stir in boiling water. The batter will be quite thin. Fill prepared cups 2/3 full with batter.
Bake 22 to 25 minutes or until wooden pick inserted in centers comes out clean. Cool completely in pans on a wire cooling rack prior to frosting.
Calories: 127kcal | Carbohydrates: 20g | Protein: 1g | Fat: 6g | Saturated Fat: 4g | Cholesterol: 15mg | Sodium: 130mg | Potassium: 68mg | Fiber: 1g | Sugar: 17g | Vitamin A: 35IU | Calcium: 21mg | Iron: 0.5mg