Pre-heat oven to 350°F.
Blend flour, baking powder, salt, ¾ cup sugar and 2 TBSP cocoa in a bowl.
Stir in milk, oil and nuts.
Spread batter into 9x9 square pan.
In small bowl blend brown sugar and ¼ cup cocoa.
Sprinkle sugar mixture evenly over batter.
Pour hot water over top of batter.
Bake 45 minutes.
Serve warm or cold with milk or cream or ice cream.