1Start by preparing the sabayon base. In a large heatproof bowl, combine the egg yolks and sugar. Whisk extensively until the mixture is pale, thick, and creamy. If you are concerned about raw eggs, place the bowl over a pot of simmering water (double boiler) and whisk constantly for about 10 minutes until safe temperature is reached.
2In a separate chilled bowl, whip the heavy cream until it holds stiff peaks. Gently fold the mascarpone cheese into the egg yolk mixture until smooth, then carefully fold in the whipped cream. Be gentle to keep the mixture airy and light.
3Prepare your dipping station. Pour the cold espresso into a wide, shallow dish. Quickly dip each ladyfinger into the coffee—do not soak them! Just a quick 1-second dip per side is enough. They will continue to soften as the dessert sets.
4Arrange a layer of dipped ladyfingers in the bottom of a 9x13 inch baking dish to create a solid base. Spread half of the mascarpone filling evenly over the biscuits using an offset spatula.
5Repeat the process with a second layer of dipped ladyfingers and the remaining mascarpone mixture. Smooth the top layer perfectly flat for a professional finish.
6Cover the dish with plastic wrap and refrigerate for at least 4 hours, though overnight is best. This allows the flavors to meld and the structure to firm up. Just before serving, dust the top generously with cocoa powder using a fine mesh sieve.