01 - Place the chopped dark chocolate and unsalted butter in a heatproof bowl set over a pot of simmering water. Stir gently until completely melted and smooth. Remove from heat and let cool for about 5 minutes.
02 - In a separate bowl, whisk the egg yolks with half of the granulated sugar until the mixture turns pale yellow and reaches a creamy, ribbon-like consistency.
03 - In a clean, dry bowl, whip the egg whites with a pinch of salt until soft peaks begin to form. Gradually sprinkle in the remaining sugar while continuing to beat until stiff, glossy peaks hold their shape.
04 - Fold the whisked egg yolk mixture into the slightly cooled chocolate until evenly incorporated. Then gently fold in the whipped egg whites in three additions, using a spatula with light sweeping motions to preserve airiness. Refrigerate the mousse for at least 30 minutes to set.
05 - In a mixing bowl, combine the cold mascarpone cheese, heavy cream, and powdered sugar. Beat with an electric mixer until the mixture is smooth, thick, and spreadable. Set aside.
06 - Pour the cooled strong coffee into a shallow dish and stir in the coffee liqueur if using. Mix well to combine.
07 - Quickly dip each ladyfinger into the coffee mixture—just a brief dunk on each side to avoid sogginess. Arrange the soaked ladyfingers in a single layer covering the bottom of an 8x8 inch rectangular serving dish.
08 - Spread half of the mascarpone cream evenly over the ladyfinger base. Spoon half of the chilled chocolate mousse on top and smooth it into an even layer using a spatula.
09 - Repeat the layering: dip remaining ladyfingers in coffee and arrange over the mousse. Spread the rest of the mascarpone cream on top, then finish with the remaining chocolate mousse, smoothing the surface evenly.
10 - Cover the dish tightly with plastic wrap and refrigerate for at least 4 hours, or ideally overnight for the best texture and flavor development. Just before serving, sift a generous layer of cocoa powder over the top.