Gently mix mascarpone cheese and sugar until smooth.
Whip the heavy cream and combine it with the cheese mixture.
Add sugar to the espresso and let it cool.
Briefly dip ladyfingers in the espresso.
Arrange the soaked ladyfingers on a plate.
Spread the cheese cream evenly over the ladyfingers.
Repeat the layering process.
Dust cocoa powder on top of the final layer.
Refrigerate for at least 2 hours before serving.