Wash hands. Preheat oven to 350* then read all recipe steps.
Get out all ingredients and equipment (mise en place).
Spray sides and bottom of 8x8 baking pan with baking spray.
Add flour, 2T cocoa powder, salt, sugar and baking powder to baking pan and stir with whisk.
Add milk, oil and vanilla extract to baking pan and stir until smooth.
Use a spatula and spread mixture evenly in baking pan.
Sprinkle brown sugar evenly over batter.
Sprinkle 1/4 cup cocoa powder over batter.
Pour hot water on top, all over.
Carefully place baking pan in oven. Set timer for 40 minutes.
When timer goes off, remove from oven and place on cooling rack for 15 minutes. Make whipped cream while waiting.