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Preheat the oven to 350 F. Line 12 cup muffin pan with cupcake liners or spray the mini cupcake pan with cooking spray. You can use all of one size or mix and match.
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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 the batter into the prepared muffin pan(s).
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Bake for 15 minutes or until a toothpick inserted in the center comes out clean.
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Cool the cupcakes for 5 minutes in the pan before transferring to a cooling rack.
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Repeat the steps with remaining batter.
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Let the cupcakes completely before frosting.