In large bowl, combine the flour, sugar, 3 T. cocoa, baking powder, and salt. In small bowl, combine the milk, butter, and vanilla. Stir mixture into dry ingredients until just combined. Fold in pecans. Spoon mixture into 6 greased custard cups.
Combine brown sugar and 3 T. cocoa. Sprinkle over batter. Pour 2 T. hot water over each cup. Place cups on baking sheet.
Bake for 30 minute or until toothpick comes out clean. Cool for 15 minute.