Preheat your oven to 350°F (175°C) and prepare a 9×13-inch baking pan by greasing and flouring it.

In a large mixing bowl, whisk together flour, sugar, cocoa powder, baking powder, and salt until combined.

Add the milk, vegetable oil, eggs, and vanilla extract to the dry mixture. Stir until smooth.

Carefully stir in the boiling water; expect a thin batter—this is normal!

Pour the batter into your prepared pan and bake for 30-35 minutes. A toothpick inserted in the center should come out clean.

Once baked, remove the cake from the oven and let it cool for about 10 minutes.

Use the handle of a wooden spoon to poke holes all over the top.

Pour 1 cup of caramel sauce evenly over the cake, allowing it to seep into the holes.

Let the cake cool completely, then spread the whipped topping over the surface.

Sprinkle with chopped pecans and drizzle with additional caramel sauce.

Refrigerate for at least an hour to enhance flavor and texture.