Heat oven to 180°C. Grease and flour two 9-inch round baking pans. (If you don’t have two pans you can make it in one and slice the cake horizontally into two layers when baked and cooled off).
Stir together sugar, flour, cocoa, vanilla, baking powder, baking soda and salt in large bowl. Add eggs, milk and oil; stir on medium speed of mixer for 2 minutes. Pour in the boiling water (batter will be thin) and pour the mix into the prepared pans.
Bake 30 to 35 minutes or until a wooden pick inserted in the center comes out clean. Cool for 10 minutes, remove from pans to wire racks. Cool completely. One cake will serve as top, the other as base.
Whip the cream with vanilla until firm and smooth.
Once you've reached your ideal stage of whipped cream, place the whipped cream between the layers and over the cake and serve.