1.Preheat oven to 350 degrees F.
2.Spray an 8x8 inch square pan with vegetable spray and set aside.
3.In a large bowl stir together the flour, sugar, 1/4 cup of cocoa, baking powder, and salt. Then add milk and oil and mix well. Add batter to the prepared pan.
4.Sprinkle brown sugar, 1/4 cup cocoa and chocolate chips over the mixture.
5.In a measuring cup add hot water and vanilla and mix. Pour the water over the top.
6.Bake for 30 to 35 minutes in the preheated oven, until the surface appears dry. Let it rest for at least 20 minutes before serving. Serve warm or at room temperature.