DIRECTIONS FOR CUPCAKES: Heat oven to 350 degrees. Line 30 muffin cups with paper bake cups, set aside. Stir together sugar, flour, cocoa, baking powder, baking soda and salt in a large bowl. Add eggs, milk, oil and vanilla; beat on medium speed for 2 minutes. Stir in boiling water (batter will be thin) Fill cups 2/3 full with batter. Bake 20-22 minutes, or until tooth-pick inserted comes out clean. Cool cupcakes completely before frosting.