Line (2) 12 cup muffin/cupcake tins with cupcake liners
Combine flour, cocoa, baking soda and baking powder in medium bowl; set aside.
Beat eggs, sugar and vanilla in large bowl with electric mixer at high speed until light and fluffy, about 3 minutes. Beat in Hellmann's® Real Mayonnaise at low speed until blended. Alternately beat in flour mixture with water, beginning and ending with flour mixture. Pour into the lined pans.
Bake 17 - 19 minutes or until toothpick inserted in centers comes out clean. Cool 10 minutes on wire racks; remove from pans and cool completely.
Frost with your favorite frosting or generously sprinkle with confectioners sugar.