Resift flour with sugar, baking powder and salt added. Combine egg, milk and oil; stir into dry mixture only until moistened. Fold in nuts.
Divide batter into two portions. Stir in cherries into one portion of batter and place one regular teaspoonful into well greased muffin pan. Stir cocoa into other portion of batter and spoon onto tops of cherry batter.
Bake at 400 degrees F for 20 minutes. Sprinkle with powdered sugar.