Chocolate Churros

Mix 2 Tbsp. cocoa powder and powdered sugar in shallow bowl until blended.

Bring water, granulated sugar, salt and butter to boil in medium saucepan on medium-high heat. Add flour and remaining cocoa powder; cook and stir on low heat 1 min. or until mixture pulls away from side of pan. Remove from heat. Add eggs; beat until blended. Stir in vanilla. Spoon into pastry bag fitted with large star tip.

Heat oil in deep fryer to 350ºF. Pipe dough, in batches, into 4-inch strips into hot oil. Cook 3 min. or until each churro is golden brown on both sides, turning after 1 min. Remove from oil with slotted spoon; drain on paper towels. Add warm churros, 1 at a time, to powdered sugar mixture; toss to evenly coat.

Microwave semi-sweet chocolate and COOL WHIP in microwaveable bowl on HIGH 2 min. or until chocolate is completely melted and mixture is well blended, stirring after each minute. Serve with warm churros.