1. At least 20 minutes before you are ready to make the dessert, place a large bowl and the beaters of an electric mixer in the refrigerator.

2. When ready, remove the bowl and beaters from the refrigerator. Pour the cream into the bowl and whip the cream at high speed until it holds its shape softly when the beaters are lifted, about 4 minutes.

3. In a large bowl, whisk together the mascarpone and sugar until smooth. Take about one third of the whipped cream, and with a flexible spatula, gently fold it into the mascarpone mixture to lighten it. Carefully fold in the remaining cream.

4. Lightly and quickly dip half of the savoiardi in the coffee. (Do not saturate them or they will fall apart.) Arrange the cookies in a single layer in a 9 × 2–inch square or round serving dish. Spoon on half of the mascarpone cream.

5. Dip the remaining savoiardi in the coffee and arrange them in a layer over the mascarpone. Top with the remaining mascarpone mixture and spread it smooth with the spatula. Place the cocoa in a fine-mesh strainer and shake it over the top of the dessert. Cover with foil or plastic wrap and refrigerate 3 to 4 hours or overnight so that the flavors can meld. It will keep well in the refrigerator up to 24 hours.