Preheat oven to 180ºC / 350ºF. Grease and flour a cake pan.
In a bowl, beat the eggs and sugar. Add the flour, the oil, and then the cocoa powder and mix to combine.
Add the boiling water and let it sit for 1 minute until the batter sets.
Add the baking powder and salt and mix to combine.
Pour the batter into the pan and bake for 40-45 minutes. Let it cool and remove from the pan.