Beat together:
2 cups flour
1 1/2 cups sugar
4 teaspoons baking powder
1/2 teaspoon salt
4 Tablespoons cocoa
Stir in:
1 cup milk
4 Tablespoons oil
2 cups chopped nuts
Spread mixture in an ungreased 9 x 13 pan.
Blend in a small bowl:
2 cups brown sugar (packed)
1/2 cup cocoa
Sprinkle over the top of the batter.
Pour over all:
3 1/2 cups hot water.
Bake at 350 degrees for 45 minutes.