Combine mascarpone cheese and sugar in a bowl and mix well.
Add heavy cream and gently whip until smooth.
Quickly soak ladyfinger biscuits in espresso.
Arrange the soaked biscuits at the bottom of a container.
Spread mascarpone cream over the biscuits.
Repeat this process twice.
Finally, sift cocoa powder on top.
Chill in the refrigerator for at least 2 hours.