01 - Combine the chopped dark chocolate and unsalted butter in a heatproof bowl set over a pan of simmering water. Stir gently until completely melted and smooth. Remove from heat and allow to cool slightly for about 5 minutes.
02 - In a separate bowl, whisk the egg yolks with half of the granulated sugar (about 0.7 oz) vigorously 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 using an electric mixer until soft peaks begin to form. Gradually stream in the remaining sugar while continuing to beat until stiff, glossy peaks hold their shape.
04 - Pour the whisked egg yolk mixture into the slightly cooled chocolate and fold gently until uniform. Then, working in three additions, carefully fold the whipped egg whites into the chocolate base using a spatula, preserving as much air as possible. Refrigerate the mousse for at least 30 minutes to firm up.
05 - In a mixing bowl, combine the cold mascarpone cheese, heavy cream, and powdered sugar. Beat with an electric mixer on medium speed 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. Have the ladyfingers ready beside the dish for quick dipping.
07 - Briefly dip each ladyfinger into the coffee mixture—just a quick dunk, about 1 to 2 seconds per side—and arrange them in a single layer covering the bottom of an 8x8 inch rectangular serving dish. Spread half of the mascarpone cream evenly over the soaked ladyfingers, then spoon half of the chilled chocolate mousse on top and smooth into an even layer.
08 - Repeat the process: dip more ladyfingers and lay them over the mousse layer. Spread the remaining mascarpone cream over the ladyfingers, then top with the rest of the chocolate mousse, smoothing the surface evenly.
09 - Cover the dish tightly with plastic wrap and refrigerate for at least 4 hours, preferably overnight, to allow the layers to set and the flavors to meld. Just before serving, sift a generous layer of cocoa powder over the top using a fine-mesh sieve.