Preheat oven to 350° F. Prepare cake pans using cooking spray and parchment circles.
In a large mixing bowl, combine all-purpose flour, granulated sugar, dark cocoa powder, baking soda, baking powder, and salt. Whisk to combine.
Add in room temperature eggs, milk, vegetable oil, and vanilla extract. Whisk until the dry and wet ingredients are just combined.
Pour in boiling water and espresso powder and slowly whisk until the water and cake batter are combined and smooth. Do not overmix.
Divide batter evenly between your cake pans (see equipment for sizes). Use a kitchen scale to ensure that the batter is equally divided.
Bake cakes for approximately 30-35 minutes in the oven until the cakes spring back when gently touched or toothpick comes out clean. *Please note that baking times may be different for different size pans.
Remove cakes from the oven and allow them to cool in the pans for about 15 minutes.
Remove the cake layers from the pan and transfer to a wire rack to cool completely.
Level cakes using a serrated knife so that the layers are flat.