Set up a double boiler by placing a heatproof bowl over a pot of gently simmering water. Add the egg yolks and granulated sugar to the bowl.
Whisk the egg yolks and sugar constantly over the simmering water for about 10 minutes, until the mixture is light, pale, and reaches 170°F. Remove from heat and let cool slightly.
Add the mascarpone cheese to the cooled egg yolk mixture and beat until smooth and well combined.
In a separate bowl, whip the heavy cream until stiff peaks form. Gently fold the whipped cream into the mascarpone mixture.
In a shallow dish, combine the cooled espresso and coffee liqueur.
Quickly dip each ladyfinger into the espresso mixture (do not soak) and arrange them in a single layer in the bottom of an 8x8-inch baking dish.
Spread half of the mascarpone cream evenly over the layer of ladyfingers.
Repeat with a second layer of dipped ladyfingers, then top with the remaining mascarpone cream, smoothing the top.
Cover the dish with plastic wrap and refrigerate for at least 4 hours, or overnight, to allow the dessert to set.
Before serving, dust the top generously with unsweetened cocoa powder.
Notes
For best results, allow the tiramisu to chill overnight so the flavors can fully meld and the ladyfingers soften perfectly.