Preheat your oven to 350°F (175°C) and gather your baking equipment. Grease and flour two 9-inch round cake pans.

In a large mixing bowl, whisk together all-purpose flour, granulated sugar, unsweetened cocoa powder, baking powder, baking soda, and salt.

In a separate bowl, mix together eggs, milk, vegetable oil, and vanilla extract. Beat until smooth, then add to dry ingredients and mix on medium speed for about 2 minutes.

Stir in boiling water to the batter, then pour evenly into prepared cake pans.

Bake for 30-35 minutes. Check doneness with a toothpick.

Let cakes cool in the pans for about 10 minutes before transferring to wire racks.

For the frosting, combine coconut, pecans, sweetened condensed milk, and butter in a saucepan and cook over medium heat, stirring constantly for 10 minutes.

Once cakes are cooled, spread frosting between layers and cover the top and sides.

Slice and serve the cake to family and friends.