Preheat oven to 350 degrees F. Butter the sides of a 1-1/2-quart souffle dish or oven going mixing bowl. In a small bowl, stir together the 3 tablespoons sugar and the 2 tablespoons cocoa powder. Sprinkle the inside of the buttered dish with enough of the sugar/cocoa mixture to coat bottom and sides; set dish and remaining sugar/cocoa mixture aside.
In a medium saucepan, melt 1/4 cup butter over medium heat. Stir in the 1/2 cup sugar, 1/2 cup cocoa powder, and flour. Add milk all at once. Cook and stir until thickened and bubbly. Remove from heat. Place egg yolks in a large bowl. Gradually stir chocolate mixture into beaten egg yolks. Set aside.
in a large bowl, beat egg whites with an electric mixer on medium to high speed until soft peaks form (tips curl). Gradually add the 2 tablespoons sugar, beating until stiff peaks form (tips stand straight) and the sugar is completely dissolved. Fold 1 cup of the beaten egg whites into chocolate mixture. Fold chocolate mixture into remaining beaten egg whites. Transfer mixture to prepared dish.
Bake for 40 to 45 minutes or until a knife inserted near the center comes out clean. Immediately sprinkle top of baked souffle with remaining sugar/cocoa mixture. Serve with scoops of coffee ice cream or if desired, place scoops of ice cream in center of souffle and serve. Makes 6 to 8 servings.