Whisk together flour, sugar, baking powder, baking soda, salt and cocoa in a large mixing bowl.
Mix together canola oil, eggs, and cold water. Add to flour ingredients and mix until smooth.
Slowly pour in boiling water. Whisk until smooth.
Place in a 9x13 inch pan. ( You can also bake in two circle pans) Bake at 350 degrees for 25 - 30 minutes or until a tooth pick in the center comes out clean. Cool completely before frosting.