Preheat your oven to 350ºF.
Prepare three 8.5” round baking pans by greasing them with butter or cooking spray. Set them aside.
In a large mixing bowl, beat the eggs and sugar together.
Add the milk.
Add the carrots and nuts. Mix together.
Bring water to a boil and stir in the baking soda.
Pour the baking soda mixture into batter and beat together.
Add the flour and beat again.
Add in the vanilla.
Beat until fully incorporated.
Split the batter between the three prepared baking pans.
Bake for 20 minutes or until a toothpick comes out clean.
Allow the cakes to cool for 10 minutes before gently flipping them out of the pans onto parchment paper. Allow the cakes to cool completely before assembling.