Excellent version of the classic Italian dessert.
Swapping standard granulated sugar for superfine caster sugar accelerates the pale ribbon stage when beating yolks. Whip the yolks with the sugar until the mixture triples in volume and turns pale yellow, indicating that air has been thoroughly incorporated. Whisk the egg whites in a completely grease-free metal bowl until stiff, glossy peaks form. Fold those whites into the mascarpone base gently with a spatula to preserve the aerated structure.
Brush espresso onto the ladyfingers rather than dipping them to prevent structural collapse. Espresso must be cooled to room temperature before application so the residual heat does not melt the surrounding dairy fats. Stagger the ladyfinger rows in alternating directions between layers to provide structural stability when slicing. Dusting cocoa powder between the layers introduces a bitter contrast that balances the rich mascarpone cream.
Refrigerate the assembled dessert for 12 to 24 hours to allow the ladyfingers to hydrate fully and soften into a cake-like texture. Consume the finished dessert within one to two days of chilling for optimal texture. Freezing is strongly discouraged because the high moisture content in both the mascarpone and the soaked biscuits will separate destructively upon thawing.