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Preheat oven to 350 degrees.
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Line cupcake tins with paper liners.
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Whisk the sugar, flour, cocoa, baking powder, baking soda and salt in a mixing bowl.
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Combine the eggs, milk, oil, and vanilla in a bowl.
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Add this to the dry ingredients beating on medium until the batter is smooth.
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Gradually add the boiling water, milk, and oil and blend together until the batter is smooth.
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Using a medium scoop fill the paper lined cupcake tins with the prepared batter.
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Bake at 350 degrees for 20-25 minutes until an inserted toothpick comes out clean.
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Allow to slightly cool before transferring to wire racks.