Preheat oven to 350 degrees F.
In an ungreased 9×9 square baking dish, using a fork, mix first set of dry ingredients – flour, sugar, cocoa, baking powder and salt – mix well.
Next, stir in milk, vegetable oil and vanilla, mix until smooth. If using nuts, add them now. Spread batter evenly in pan.
Last, sprinkle batter evenly on top with brown sugar and remaining 1/4 cup baking cocoa. Pour hot water over top (do NOT mix) and bake on middle rack of oven for approximately 40 minutes, until top layer has a dry, brownie-like top.
When ready, remove and spoon warm cake/fudge sauce over ice cream. Enjoy!