1. Put the sugar and the egg yolks in a large bowl. Beat well until the mixture is light and creamy. Add mascarpone and half of marsala, and beat well;
2. Beat the egg whites until stiff and add them in the mascarpone cream, mix gently;
3. Pour the espresso in a shallow dish along with the remaining marsala, stir well; quick dip each ladyfinger in the espresso mixture turning for a few secs until they are nicely soaked;
4. Line these in the bottom of a glass dish until you have used half of the biscuits and spread over half of the cream;
5. Cover with the remaining biscuits and spread over the remaining cream, spread the cocoa powder.
Chill in the fridge for 4-5 hours or better overnight.