Preheat oven to 350 degrees. In large bowl combine flour, 2 tbsp cocoa, sugar and baking powder. Melt shortening in microwave and add to flour mixture. Add milk and mix well. Pour into an ungreased 9 x 9 baking dish. In separate bowl combine brown sugar and 1/4 cup cocoa. Sprinkle over batter. Boil water and pour over batter. Bake for 45 minutes. Let cool and serve.
Recipe Courtesy of Food Network Kitchens