FUDGE UPSIDE DOWN CAKE

1-1/2 cups sugar
1 cup all purpose flour
2 tsp. baking powder
1/4 tsp. salt optional
1/2 cup walnuts, chopped
1/4 cup plus 3 Tbs. cocoa powder
1/2 cup lowfat milk, room temperature
2 Tbs. unsalted butter, melted
1 tsp. vanilla extract
1 ounce unsweetened chocolate, melted
1/2 cup brown sugar, firmly packed
3/4 cup plus 2 Tbs. hot water

Preheat oven to 350°F. Combine 1 cup sugar and next 4 ingredients in a bowl. Add 3 Tbs. cocoa. Combine milk, butter, vanilla and melted chocolate in another bowl and mix thoroughly. Add to dry ingredients and beat with an electric mixer until well blended. Pour batter into a buttered 9 inch baking pan and set aside. Combine remaining sugar, brown sugar and remaining cocoa in a mixing bowl. Slowly whisk in hot water. Whisk until smooth. Gently ladle sauce over cake batter to cover completely. Bake 35-40 minutes or until a tester comes out clean when inserted in center. This recipe serves 8 people. Due to the nature of this recipe, it adjusts the number of servings in multiples of 8 only.