1. Dissolve cocoa in water.
2. Beat eggs, add sugars and beat until light and fluffy.
3. Add oil and cocoa, alternating with dry ingredients.
4. Pour into a 17- by 11-inch cookie sheet, bake at 350 degrees Fahrenheit for 20 minutes. Allow to cool.
5. With two-inch cake cutter, cut into 30 circles. Place into 30 two-inch stem cups.