Preheat the oven to 350°F and lightly grease a 9x13-inch baking pan. Set aside.
In a large bowl, whisk together the flour, granulated sugar, ½ cup cocoa powder, salt, baking powder and baking soda.
1 cup all-purpose flour, 1 cup granulated white sugar, ½ cup unsweetened cocoa powder, ¼ teaspoon salt, ¼ teaspoon baking powder, ¼ teaspoon baking soda
Stir in the milk, vegetable oil, and eggs to the dry ingredients until well combined.
½ cup milk, ½ cup vegetable oil, 2 large eggs
Stir in the boiling water (or coffee if using) to the batter. The batter will be quite thin.
½ cup boiling water
Pour the batter into the prepared pan and spread evenly.
Bake for 25 to 30 minutes or until a toothpick inserted into the center comes out with a few moist crumbs.
Remove the cake from the oven and immediately sprinkle the marshmallows evenly over the top.
10 ounces mini marshmallows
Return the cake to the oven for 2 to 3 minutes, just until the marshmallows puff up slightly and begin to melt.
Remove the cake from the oven and allow it to cool slightly while preparing the frosting.