1. Heat oven to 350°F. Grease and flour two 9-inch round baking pans or line 28 to 30 muffin cups (2-1/2 inches in diameter) with paper bake cups.
2. Stir 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. Stir in boiling water (batter will be thin). Pour batter into prepared pans or fill cups about 2/3 full with batter.
3. Bake 30 to 35 minutes for round pans or 22 to 25 minutes for cupcakes or until wooden pick inserted in center comes out clean. Cool 10 minutes; remove from pans to wire racks. Cool completely. Frost with "ESPECIALLY DARK" CHOCOLATE FROSTING. 10 to 12 servings.
"ESPECIALLY DARK" CHOCOLATE FROSTING
1/2 cup (1 stick) butter or margarine
2/3 cup HERSHEY'S SPECIAL DARK Cocoa
3 cups powdered sugar
1/3 cup milk
1 teaspoon vanilla extract
Melt butter, Stir in cocoa. Alternately add powdered sugar and milk, beating to spreading consistency. Add small amount additional milk, if needed. Stir in vanilla. About 2 cups frosting.