Preheat your oven to 350℉ and line and spray a 8x8 baking pan.
In a large mixing bowl, whisk together the eggs and granulated sugar until light pale yellow.
To the same bowl, add the whole milk, vegetable oil, and vanilla extract and whisk to combine.
To the same bowl again, whisk in cocoa powder, baking powder, baking soda, salt, and espresso powder.
Gently whisk in the ground walnuts.
Then whisk in the flour until just combined. Do not over mix! It's ok to see a few streaks of flour because you're going to whisk a bit more when adding the water.
Lastly, in a steady stream, slowly whisk in the boiling water until combined.
Pour the batter into your prepped 8x8 baking pan and bake at 350℉ for 20-30 minutes until a cake tester or tooth pick comes out clean.
When the cake is done baking, let it sit in the pan for a few minutes, then transfer to a wire rack to cool to room temp.