Use an electric mixer to whip the egg whites until stiff peaks form, gradually adding 40g of the sugar as you’re beating.
Whip the egg yolks together with the remaining sugar until they become thick, foamy, and pale. The mixture is ready when it starts dropping like heavy ribbons from a spoon. You should also use an electric mixer for this step.
Beat the chilled mascarpone cheese together with the marsala wine with an electric mixer or whisk until it becomes creamy.
Gently fold the egg yolk mixture into the whipped mascarpone cheese with a rubber spatula until it’s fully combined, being careful not to overmix.
Very carefully fold the beaten egg whites into the mixture.
Transfer the mascarpone filling into a piping bag fitted with a round tip. Alternatively, you can just use a spoon to layer the filling.
Line up some glasses or small dishes for assembly.
Dip some of the ladyfingers, one at a time, into the espresso and then break them in half as needed to cover the bottom of each glass in a single layer.
Top the layer of ladyfingers in each glass with dollops of the mascarpone mixture, making sure to cover all the cookies in an even layer.
Repeat the process adding more layers of espresso dipped ladyfinger and dollops of tiramisu filling until you have a total of 3 layers of cookies and 3 layers of cream. You should end with a layer of cream on top.
Dust the top of each tiramisu cup with cocoa powder and then put them in the fridge to chill for at least 2 hours.