Preheat oven to 350° F and place oven rack in the middle of oven.
Cut parchment paper to size of cake pans and place in bottom of cake pans. Grease pans with a baking spray or with softened butter.
Sift the cake flour, baking soda, baking powder and salt together in a large bowl.
Mix the boiling water and cocoa powder in a bowl or glass measuring cup; stir until combined and no lumps of cocoa remain.
In a mixing bowl, beat the butter and sugars on medium-high speed with a mixer until light and fluffy, about 2 - 3 minutes.
Add the eggs, one at a time, to the butter mixture. Add in the vanilla extract.
Alternate adding the sifted dry ingredients and the sour milk, in three different batches to the liquid ingredients, beginning and ending with the dry ingredients. Mix only until each addition is combined; do not overmix.
Slowly pour in the boiling water and cocoa mixture on low speed; only mix until combined.
Divide batter evenly into prepared cake pans, only filling cake pans 2/3 full. Gently tap pans on counter to remove any air bubbles.
Bake 28-30 minutes until toothpick or knife comes out of the center of the cakes clean. Allow cakes to cool in pans for 10 minutes, then invert cakes onto wire rack to cool completely.
Remove parchment paper from cakes when completely cool.
Frost cake layers with 7-Minute Frosting, or your other favorite frosting.