Combine the flour, baking powder, sugar, salt and 2 tablespoons of cocoa powder into a 1-1/2 quart baking pan or casserole dish.
Stir together the melted butter, water, and vanilla. Pour into dry ingredients, add the nuts and mix well.
Add the 1/4 cup of cocoa powder remaining to the brown sugar and combine, then sprinkle over the batter mixture. Slowly pour the boiling water over the top of the batter in a thin stream. DO NOT STIR!
Bake in a pre-heated 350 degree F oven for 40 to 45 minutes. Serve with ice cream or whipped topping.
Submitted by: CM