Add the mascarpone cheese, sugar, and vanilla extract to a mixing bowl and beat until smooth and creamy.

In a separate bowl, whip the heavy cream until soft peaks form and the mixture looks light and fluffy.

Gently fold the whipped cream into the mascarpone mixture until fully combined and silky.

Break the ladyfinger cookies into pieces that fit comfortably into the dessert cups.

Quickly dip each piece of ladyfinger into the espresso, ensuring it absorbs flavor without becoming soggy.

Arrange a layer of espresso-soaked ladyfingers in the bottom of each dessert cup.

Spoon a layer of mascarpone cream over the cookies and smooth the surface.

Add another layer of dipped ladyfingers to create distinct layers.

Top with the remaining mascarpone cream, filling each cup nearly to the rim.

Cover the cups and refrigerate until chilled and set, allowing the layers to soften and meld together.

Just before serving, dust the tops generously with cocoa powder using a fine mesh sieve.

Serve cold with the creamy layers clearly visible through the sides of the cups.