1. Grease 8x8x2 inch baking pan: set aside. In a medium bowl stir together the flour, sugar, 2 TBS unsweetened cocoa powder, the baking powder, salt. Stir in the milk, oil and vanilla. Stir in the walnuts.
2. Pour batter into prepared baking pan. AIn a small bowl stir together the brown sugar and the 1/4 cup cocoa powder: stir in the boiling water. Slowly pur water mixture over batter.
3. Bake in a 350 degree oven for 40 minutes. Cool on a wire rack for 45 to 60 minutes. Serve warm. Spoon cake into dessert bowls; spoon sauce over cake. If desired, serve with vanilla ice cream.
Not a NESTLÉ®-tested recipe.