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Place eight 6-ounce ramekins in a shallow baking pan; set aside. Preheat oven to 350°F.
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In a small saucepan, stir together 1/3 cup of the granulated sugar, the cocoa powder, flour, and salt. Gradually stir in milk. Cook and stir over medium-high heat until thickened and bubbly. Reduce heat; cook and stir for 1 minute more. Remove from heat. Slightly beat egg yolks. Slowly add chocolate mixture to egg yolks, stirring constantly.
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In a large bowl, combine egg whites, vanilla, and cream of tartar. Beat with an electric mixer on high speed until soft peaks form (tips curl). Gradually add remaining 1/3 cup granulated sugar, beating on high speed until stiff peaks form (tips stand straight). Stir about 1/4 of the egg whites into chocolate to lighten. Gently fold chocolate mixture into egg white mixture. Spoon into ramekins.
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Bake about 25 minutes or until knife inserted near centers comes out clean. Serve immediately. If desired sprinkle with powdered sugar.