In a bowl, beat Galbani® mascarpone and powdered sugar until light and fluffy.
In a separate bowl, whip heavy cream, and fold into mascarpone mixture.
Place espresso and optional cognac in a bowl. Dip lady fingers. Line a 9˝square pan with lady fingers.
Spread half of the mascarpone mixture on top, then sprinkle 1/4 cup cocoa.
Add second layer of lady fingers, spread remaining half of mascarpone mixture, then garnish with 1/4 cup cocoa.
Cover with plastic wrap. Refrigerate 6-8 hours or overnight.