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Heat oven to 350 degrees. Stir together 3/4 c. granulated sugar, flour, 3 Tbs. cocoa, baking powder and salt. Stir in milk, butter and vanilla; beat until smooth. Spread batter into ungreased 9 or 9 inch square baking pan. Stir together remaining 1/2 c. sugar, brown sugar and remaining 4 Tbs. cocoa; sprinkle evenly over batter. Pour hot water over top. Do not stir. Bake 35 to 40 minutes or until center is almost set. Let stand 15 minutes; spoon into dessert dishes, spooning sauce from bottom of pan over top. Garnish with whipped topping.
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