Creating Gooey Chocolate Pudding Cake is as easy as following these simple steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Grease an 8-inch square baking dish or a similar-sized pan.
2. Mix Dry Ingredients: In a medium bowl, combine the flour, granulated sugar, cocoa powder, baking powder, and salt. Whisk until well mixed.
3. Combine Wet Ingredients: In a separate bowl, whisk together the milk, vegetable oil, eggs, and vanilla extract until smooth.
4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, mixing until just combined. Be careful not to overmix.
5. Add Boiling Water: Slowly stir in the boiling water until fully incorporated. The batter will be thin.
6. Pour Batter: Pour the batter into the prepared baking dish, spreading it evenly.
7. Add Chocolate Chips: If desired, sprinkle the semi-sweet chocolate chips over the top of the batter for an extra chocolatey touch.
8. Bake: Place the dish in the preheated oven and bake for 30-35 minutes, or until the top is set but the center is still gooey.
9. Cool: Once baked, remove from the oven and let it cool for about 10-15 minutes. This will help the pudding layer to set slightly.
10. Dust with Powdered Sugar: For an added touch of elegance, dust the top with powdered sugar just before serving.

With these steps, you will create an incredible Gooey Chocolate Pudding Cake that your friends and family will adore!