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Preheat oven to 350°F. Grease and flour or use pan spray with flour to prepare pan.
Sift together flour, baking powder and salt. Set aside.
Cream butter and sugar together until light and fluffy.
Add eggs and vanilla to creamed mixture and beat until thoroughly mixed. Add flour mixture to creamed mixture alternately with milk, beating well after each addition.
Continue beating one minute.
Divide batter in half. Stir cocoa powder into one half of the batter until blended.
Pour yellow batter into pan. Top with chocolate batter and gently swirl them together.
Bake 40-45 minutes or until toothpick inserted in middle comes out clean. Cool 15 minutes.
Gently loosen sides and turn onto cooling rack. Cool completely.