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Preheat the oven to 350°Fahrenheit.
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Lightly grease and flour two 9-inch round baking pans.
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Sift together the sugar, flour, cocoa, baking powder, baking soda and salt in a large bowl.
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Add eggs, milk, oil and vanilla. Beat with an electric mixer, set to medium speed, for 2 minutes. Stir in coffee (batter will be thin). Divide batter evenly between prepared pans.
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Bake for 30 to 35 minutes or until wooden pick inserted in center comes out clean. Cool in pans for 10 minutes. Remove cakes from pans to a rack; cool completely.
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Chocolate Frosting:
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Stir cocoa powder with butter until well combined. Alternately add sugar and milk, beat to a spreadable consistency. If necessary, add a bit of milk to reach desired consistency; stir in vanilla. Frost between the cake layers, top and sides. Makes 10 to 12 servings. Enjoy!