1. Heat oven to 350°F.
2. Melt 6 tablespoons butter in small saucepan over low heat; add brown sugar, 3 tablespoons cocoa and water. Cook over medium heat, stirring constantly, just until mixture comes to boil. Remove from heat; stir in vanilla. Spoon about 1 teaspoonful chocolate mixture into each of 48 small muffin cups (1-3/4-inches in diameter). Sprinkle 1/2 teaspoon nuts, if desired, into each cup; set aside.
3. Unroll dough; separate into 8 rectangles; firmly press perforations to seal. Melt remaining 2 tablespoons butter; brush over rectangles. Stir together granulated sugar and remaining 1 tablespoon cocoa; sprinkle over all rectangles. Starting at longer side, roll up each rectangle; pinch seams to seal. Cut each roll into 6 equal pieces. Press gently into prepared pans, cut-side down.
4. Bake 11 to 13 minutes or until light brown. Remove from oven; cool 30 seconds. Invert onto cookie sheet. Let stand 1 minute; remove pans. Serve warm or cool completely. 4 dozen small rolls.
NOTE: Rolls can be baked in two 8-inch round baking pans. Heat oven to 350°F. Cook chocolate mixture as directed; place half in each pan. Prepare rolls as directed; place 24 pieces, cut-side down, in each pan. Bake 20 to 22 minutes. Cool and remove from pans, as directed above.