Separate the eggs, placing all the egg whites in a mixing bowl and the egg yolks in a separate bowl.
Beat the eggs whites on high with the whisk attachment of a mixer.
Slowly add ½ of the sugar while mixing.
Continue to beat until stiff peaks form. This will take several minutes. (You will know it’s ready when you can lift the whisk and the foam can stand vertically without curling over.)
Gently scrape the egg whites into a large bowl and set aside.
Wipe out the mixing bowl with a paper towel, then add the egg yolks.
Beat on high speed while slowly adding the remainder of the sugar.
Continue to beat until it becomes pale yellow and has a soft, slightly fluffy texture.
Add the mascarpone and the vanilla extract to the egg yolk mixture and at LOW speed combine until smooth and well mixed.
Use a rubber spatula to add half of the egg yolk mixture to the egg white mixture and gently fold to combine.
Add the second half of the egg yolks to the mixture and gently fold until mixed together. (Mix slowly and do not overdo it as the egg whites will deflate and your dessert won’t hold together.)
Lay out a 9 x 13 pan and pour the espresso into a shallow bowl. Add a tsp of cocoa powder and stir until combined.
Take one cookie at a time, dip it quickly into the espresso and lay it on the bottom of the pan. Continue this process, placing cookies side-by-side until the bottom is covered.
Add half of the mascarpone mixture to the pan and spread evenly over the cookies. Dust this layer with cocoa powder.
Repeat the Lady finger and espresso process until the second layer is covered.
Add the remaining mascarpone and spread evenly across the top. Dust the top layer.
Cover with plastic wrap and refrigerate for at least 4 hours.