In a bowl, combine the flour, sugar and 2 tablespoons cocoa. Stir in milk and oil until smooth. Pour into a greased 8-inch square baking pan.
Combine the brown sugar and remaining cocoa; sprinkle over batter. Pour hot water over top (do not stir).
Bake at 350 degrees for 40–45 minutes or until top of cake springs back when lightly touched. Serve warm with ice cream if desired.
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