Begin by sifting together flour, sugar, baking powder, cocoa, and salt in a large mixing bowl.
Next, stir in milk, vanilla, shortening, and nuts.
Pour the batter into a greased 8x8x2-inch pan.
In a separate bowl, mix brown sugar and 2 tablespoons of cocoa for the topping.
Sprinkle the brown sugar and cocoa mixture evenly over the batter.
Now, pour hot water over everything in the pan.
Preheat your oven to 350 degrees Fahrenheit. Place the pan in the oven and bake for 35 minutes.
After baking, remove the cake from the oven and allow it to cool slightly.
Finally, serve warm with a generous dollop of whipped heavy cream.