Creating the Midnight Fudge Cake is a straightforward process if you follow these simple steps:

1. Preheat the Oven: Start by preheating your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
2. Mix Dry Ingredients: In a large bowl, whisk together the flour, granulated sugar, cocoa powder, baking powder, baking soda, and salt until well combined.
3. Combine Wet Ingredients: In another bowl, mix the milk, vegetable oil, eggs, and vanilla extract until smooth.
4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, stirring until fully incorporated.
5. Add Boiling Water: Carefully stir in the boiling water until the batter is smooth. The batter will be thin.
6. Add Chocolate Chips: Fold in the semi-sweet chocolate chips if desired for an extra touch of chocolate.
7. Divide Batter: Pour the batter evenly into the prepared cake pans.
8. Bake: Place in the preheated oven and bake for 35-40 minutes or until a toothpick inserted in the center comes out clean.
9. Cool: Remove from the oven and let the cakes cool in their pans for about 20 minutes. Then, transfer them to wire racks to cool completely.
10. Assemble the Cake: Once the cakes are completely cool, place one layer on a serving platter. Add frosting or whipped cream if desired, then top with the second layer.
11. Dust with Powdered Sugar: For a final touch, dust the top with powdered sugar before serving.

By following these steps, you will create a decadent Midnight Fudge Cake that is sure to impress!