Separate the eggs : Place whites and yolks in two clean bowls.

Whisk the yolks with sugar : Beat until pale and creamy, this step is crucial for a light, velvety tiramisu.

Incorporate the mascarpone : Blend in the mascarpone gently until smooth and fully combined.

Whip the egg whites : Beat until stiff peaks form. Carefully fold them into the mascarpone mixture in batches, keeping the texture airy.

Brew and cool the coffee : Prepare a strong black coffee and let it cool completely.

Dip and layer the ladyfingers : Quickly dip each ladyfinger in the coffee, then arrange them in a single layer in your serving dish.

Layer the cream : Spread half the mascarpone mixture over the biscuits. Add a second layer of coffee-dipped ladyfingers, then the remaining cream.

Finish with cocoa : Generously dust the top with unsweetened cocoa powder.

Chill for best results : Cover and refrigerate for at least 24 hours to let the flavors meld and the texture set.