Preheat oven 350°
Stir together flour, the 1/4 cup sugar, 1 tbsp of the cocoa powder, and the baking powder. Add milk, oil, and vanilla. Stir till smooth. Stir in nuts, if using.
Transfer batter to a 1-quart casserole. Combine the 1/3 cup sugar and remaining cocoa powder. Gradually stir in boiling water. Pour evenly over batter.
Bake in a 350° oven about 30 minutes or till a toothpick inserted into cake comes out clean. Serve warm.
Serves 4 to 6
Prep Time: 10 mins.
Cook Time: 30 mins.