Cocoa Meringue Cake

12 cup butter (1 stick) , softened
23 cup sugar plus 12 cup , divided
4 eggs , separated
1 cup all-purpose flour
14 cup HERSHEY'S Cocoa
1-12 teaspoons baking powder
14 teaspoon cream of tartar
12 cup milk
12 teaspoon vanilla extract
14 cup pecans chopped1. Heat oven to 325°F. Grease and flour two 9-inch round baking pans.
2. Beat butter and 23 cup sugar in large bowl until fluffy. Add egg yolks; beat well. Stir together flour, cocoa and baking powder; add alternately with milk to butter mixture, beating until well blended. Spread batter into prepared pans.
3. Beat egg whites and cream of tartar in medium bowl until frothy. Gradually add remaining 12 cup granulated sugar and vanilla, beating until stiff peaks form. Carefully spread egg white mixture over cake batter in pans. Sprinkle pecans on top.
4. Bake 25 to 30 minutes or until meringue is golden. Cool 10 minutes. Loosen edges; gently invert onto wire racks. Remove pans. Place a second wire rack on cake bottoms; invert again so meringue sides are up. Cool completely.
5. Place one cake layer on serving plate, meringue side up. Prepare COCOA CREAM FILLING; spread on top of meringue. Top with remaining cake layer, meringue side up. Makes 12 servings.
COCOA CREAM FILLING
2 tablespoons butter
14 cup HERSHEY'S Cocoa
12 cup granulated sugar
13 cup light cream
14 teaspoon vanilla extract
13 cup powdered sugar
1. Melt butter in small saucepan over low heat; add cocoa. Cook, stirring constantly, until thickened. Add granulated sugar and light cream; cook and stir until smooth. Remove from heat; stir in vanilla.
2. Gradually add powdered sugar, stirring until well blended. About 34 cup filling.