Sift together flour, sugar, cocoa, baking powder and salt. Add milk, salad oil, and vanilla; mix until smooth. Stir in nuts. Pour into greased 8 x 8 x 2 inch pan. Mix together brown sugar and 1/4 cup cocoa; sprinkle over batter. Pour hot water over entire batter. Bake at 350 degrees for 45 minutes. Do not overbake. It will be jiggly when you take it out - that's the "pudding" underneath. Serve warm or cold with ice cream or Cool Whip. Makes 6 o 8 servings.
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