Heat oven to 350º. Mix flour, granulated sugar, 2 tablespoons cocoa, the baking powder and salt in ungreased square pan, 9x9x2 inches. Mix in milk, oil and vanilla with fork until smooth. Spread in pan. Sprinkle with brown sugar and 1/4 cup cocoa. Pour hot water over batter.

Bake 40 minutes. While warm, spoon into dessert dishes and top with ice cream. Spoon sauce from pan onto each serving.