Preheat oven to 350 degrees F (175 degrees C).

In an 8x8 inch square pan, stir together the flour, white sugar, 1/4 cup of cocoa, baking powder and salt.

Add milk and oil, mix well.

Sprinkle brown sugar, remaining cocoa and chocolate chips over the mixture.

Add the vanilla to the hot water, then pour the water over the top.

Bake for 30 to 35 minutes in the preheated oven, until the surface appears dry.

Serve warm with a spoon or at room temperature.