Directions
Preheat your oven to 350 degrees F. Measure flour, granulated sugar, baking powder, and salt into a bowl. Blend in the milk and oil. Stir in the chopped nuts. Pour the mixture into a ungreased 9x9x2 pan.
In a small bowl, stir together the brown sugar and 1/4 cup cocoa powder. Sprinkle the mixture over the batter in the pan. Pour the hot water over the batter.
Bake for 45 minutes. Serve warm with vanilla ice cream.