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Preheat oven to 350 F. Line muffin pan with cupcake liners.
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In a large bowl, combine sugar, flour, cocoa powder, baking soda, and baking powder.
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Add in eggs, milk, oil, and vanilla; beat on medium speed for 2 minutes.
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Stir in boiling water (batter will be thin and runny).
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Pour into prepared muffin pan.
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Bake 15 minutes or until toothpick inserted in center comes out clean.
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Cool 5 minutes in the pan before transferring to a cooling rack.
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Cool cupcakes completely before frosting.