Creating your Midnight Fudge Cake is straightforward when you follow these step-by-step instructions:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
2. Mix Dry Ingredients: In a large bowl, combine the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Whisk together until well blended.
3. Combine Wet Ingredients: In another bowl, mix the milk, vegetable oil, eggs, and vanilla extract. Stir until smooth.
4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, mixing until just combined.
5. Add Boiling Water: Carefully stir in the boiling water. The batter will be thin, but this is expected.
6. Add Chocolate Chips: If using, fold in the semi-sweet chocolate chips for an extra fudgy texture.
7. Pour Batter: Divide the batter evenly between the prepared cake pans.
8. Bake: Place in the preheated oven and bake for 30-35 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 10 minutes. Then transfer them to wire racks to cool completely.
10. Frost (Optional): Once cooled, frost with your favorite chocolate frosting or serve plain for a rich experience.

These simple steps will guide you to create an incredible Midnight Fudge Cake that is sure to impress.