Preheat oven to 350 degrees F (175 degrees C). Grease and place parchment paper on two, nine inch round pans.
In a large bowl, stir together sugar, flour, salt, baking soda, baking powder, and cocoa powder.
Make a well in the middle and add, eggs, milk, oil, vanilla extract and mix about 2 minutes. Add boiling water and continue mixing, batter will be thin. Pour into pans
Bake for 30-35 minutes, cool for 30-45 minutes.
Add whipped topping and crushed candy canes, best served chilled.