Creating The Best Chocolate Cake is simple when you follow these easy steps:

1. Preheat the Oven: Begin by preheating your oven to 350°F (175°C). Prepare two 9-inch round cake pans by greasing and flouring them.

2. Mix Dry Ingredients: In a large mixing bowl, sift together the flour, granulated sugar, cocoa powder, baking powder, baking soda, and salt.

3. Combine Wet Ingredients: In another bowl, whisk together the eggs, milk, vegetable oil, and vanilla extract until fully combined.

4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, mixing until well incorporated and smooth.

5. Add Boiling Water: Carefully stir in the boiling water. The batter will be thin, but this ensures a moist cake.

6. Optional Chocolate Chips: If desired, fold in the semi-sweet chocolate chips for an extra burst of chocolate goodness.

7. Divide Batter: Pour the batter evenly into the prepared cake pans.

8. Bake: Place the pans in the preheated oven and bake for 40-45 minutes, or until a toothpick inserted in the center comes out clean.

9. Cool: Once baked, remove the cakes from the oven and let them cool in the pans for about 15 minutes. Then, gently transfer them to wire racks to cool completely.

10. Frosting: Once the cakes are completely cool, frost with your favorite chocolate frosting or ganache.

These steps will guide you seamlessly through the process of creating The Best Chocolate Cake. The simplicity of the instructions ensures that you can focus on enjoying the experience of baking.