1. Heat oven to 350°F. Grease and flour 13x9x2-inch baking pan.
2. Beat butter in large bowl with electric mixer until light and fluffy. Gradually beat in sugar, continuing to beat about 1 minute. Add eggs, one at a time, beating well after each addition. Blend in vanilla. Stir together flour, cocoa, baking powder and salt. Gradually blend flour mixture into butter mixture, mixing just until blended. Pour batter into prepared pan.
3. Bake 20 to 25 minutes or until golden brown and wooden pick inserted in center comes out clean. Cool cake in pan on wire rack for 30 minutes. With skewer or fork pierce the entire top of the cake. Prepare TRES LECHE GLAZE. Reserve 1-1/2 cups glaze; pour remaining glaze over cake. Cover; refrigerate cake and reserved glaze overnight. (Cake should absorb most of the glaze and will be very wet.)
4. Prepare CREAM TOPPING. Spread topping over cake; refrigerate until ready to serve. To serve, pour 1 to 2 tablespoons of the reserved glaze onto bottom of each individual dessert dish. Place cake piece on this glaze. Garnish as desired. Cover; refrigerate leftovers. 12 to 16 servings.
TRES LECHE GLAZE: Stir together 2 cans (14 oz. each) sweetened condensed milk, 1 can (12 oz.) evaporated milk, 1 cup heavy cream and 3/4 cup HERSHEY'S Syrup in pitcher or large bowl.
CREAM TOPPING: Beat 2 cups (1 pt.) whipping cream, 1 cup sugar, 1/4 cup HERSHEY'S Cocoa and 1 teaspoon vanilla extract in large mixing bowl until stiff.