Separate eggs. Allow yolks and whites to stand at room temperature for 30 minutes.
In a bowl stir together the 3 Tbsp. sugar and the 2 Tbsp. cocoa powder. Sprinkle inside of a buttered 1-1/2-qt. souffle 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 the 1/4 cup butter over medium heat. Stir in the 1/2 cup sugar, the 1/2 cup cocoa powder, and the flour. Add milk all at once. Cook and stir until thickened and bubbly. Remove from heat. In a medium bowl lightly beat egg yolks until combined. Gradually stir chocolate mixture into beaten yolks. Set aside.
In a large bowl beat egg whites with an electric mixer on medium to high until soft peaks form. Gradually add the 2 Tbsp. sugar, beating until stiff peaks form and sugar is dissolved. Fold 1 cup of the beaten whites into chocolate mixture. Fold chocolate mixture into remaining 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 souffle with remaining sugar-cocoa mixture. Serve with coffee ice cream.