Whisk egg yolks and sugar in a double boiler over simmering water until pale and thick. Remove from heat and let cool.

Fold mascarpone cheese into the yolk mixture until smooth.

Beat heavy cream until stiff peaks form, then gently fold it into the mascarpone mixture.

Quickly dip each ladyfinger into cooled espresso mixed with Marsala if using. Avoid oversoaking to prevent sogginess.

Arrange soaked ladyfingers in a dish, spread a layer of mascarpone cream on top, and repeat until the dish is full.

Cover and refrigerate at least 4 to 6 hours, ideally overnight, for flavors to meld.

Just before serving, generously dust the top with cocoa powder.