Divide the egg whites and yolks into separate bowls. Add sugar to egg yolks and combine well. Add marscarpone in with yolk/sugar mixture and combine well. Set aside.
With electric mixer on high beat egg whites until stiff peaks form. Set aside.
With electric mixer on high beat heavy cream until stiff peaks form.
Fold egg whites into yolk/sugar/marscarpone mixture.
Fold whipped cream into mixture.
Pour coffee into a wide bowl. Quickly dunk half of the lady fingers into the coffee and arrange on the bottom of a square dish.
Spread half of the marscarpone mixture over the cookies. Repeat with the rest of the cookies and marscarpone mixture.
Sift cocoa powder over the top. Cover with plastic wrap and refrigerate for 4 hours before serving.
