Preheat oven to 350 Mix flour sugar and cocoa in ungreased 2 quart pan 9 x 9 In a small bowl mix milk butter and vanilla add to flour mixture and stir with a fork until mixed and smooth Stir in nuts and spread the dough evenly in the pan Sprinkle with brown sugar and 14 cup cocoa Pour hot water over batter Do not stir Bake for 40 minutes