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Preheat oven to 350 degrees.
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To prepare cake batter, combine flour, brown sugar, cocoa, baking powder and salt in a medium bowl.
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Set aside.
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In a small bowl, whisk together milk & oil. Add milk mixture to flour mixture.
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Using a wooden spoon, stir vigorously until well blended (you may also use an electric mixer on low speed).
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Pour batter over the bottom of an ungreased 8 x 8 inch baking pan.
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Spread evenly.
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In a small bowl, mix together second amount of brown sugar and second amount of cocoa.
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Sprinkle mixture evenly over batter.
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Pour boiling water over top.
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DO NOT STIR!
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Bake for 40-45 minutes, until top of cake feels dry to touch.
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Remove from oven and let stand 5 minutes before serving. Cut into 6 pieces.
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Spoon sauce from bottom of pan over individual servings of cake.