Instructions: Preheat oven to 350 degrees.

In a medium bowl, combine flour, sugar, 2 tablespoons cocoa, baking powder and salt. Stir in the milk, oil and vanilla until smooth. Spread in an ungreased 9-inch square baking pan. Combine brown sugar and remaining cocoa; sprinkle over batter. Pour hot water over all; do not stir. Bake for 35 to 40 minutes. Serve warm. Top with whipped cream or ice cream if desired.

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