Make a strong espresso coffee. Pour it into a bowl or plate, add two tablespoons of sugar and let it cool to room temperature.
Separate yolks and whites. Beat the yolks with half the amount of sugar until fluffy and pale in color, for approx. 5 minutes.
Add the mascarpone and whisk it until it’s light and fluffy.
Beat the egg whites until stiff. Add the remaining half of the sugar afterwards, and continue beating for at least a minute to get a glossy and stable foam.
Add a small amount of the whites to the mascarpone cream and whisk it. Fold in the rest gently.
Dip half of the ladyfingers one by one into the coffee mixture just to moisten them, and line the bottom of a container with them. I find around 2-3 seconds is the perfect dipping time.
Spread half the amount of your cream over the ladyfingers evenly.
Optional: Sprinkle some cocoa powder over the top using a fine-mesh sieve.
Make a second layer the same way; ladyfingers dipped in coffee and the remaining tiramisu cream.
Sprinkle the top with cocoa powder. Cover with plastic wrap or lid, making sure it does not touch the cocoa, and put it into the fridge. Let it rest for at least two hours – in my opinion it’s even better if you make it the day before.