1Heat oven to 375°F. Bake biscuits as directed on bag.
2In medium saucepan, stir together sugar, cocoa and flour. With wire whisk, stir in milk. Cook over medium heat, stirring constantly, until mixture thickens.
3Remove from heat; stir in butter and vanilla until melted and smooth.
4Split warm biscuits; place on serving plates. Spoon gravy over warm split biscuits.