01 - Combine the chopped dark chocolate and unsalted butter in a heatproof bowl set over a pot of simmering water. Stir gently until completely melted and smooth, then remove from heat and let cool for about 5 minutes.
02 - In a separate bowl, whisk the egg yolks with half of the granulated sugar until the mixture turns pale yellow and falls in thick ribbons from the whisk, about 2 to 3 minutes.
03 - In a clean, dry bowl, beat the egg whites with a pinch of salt until soft peaks begin to form. Slowly sprinkle in the remaining sugar while continuing to whip until stiff, glossy peaks hold their shape.
04 - Pour the egg yolk mixture into the slightly cooled chocolate and fold gently until uniform. Working in three additions, carefully fold the whipped egg whites into the chocolate base, preserving as much air as possible. Refrigerate the mousse for at least 30 minutes.
05 - In a chilled bowl, beat the mascarpone cheese, cold heavy cream, and powdered sugar together until smooth, thick, and spreadable. Do not overmix. 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 it for quick dipping.
07 - Briefly dip each ladyfinger into the coffee mixture — just a quick dunk, do not soak — 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 ladyfingers, then spoon half of the chilled chocolate mousse on top and smooth into an even layer.
08 - Repeat with another layer of coffee-dipped ladyfingers, the remaining mascarpone cream, and the rest of the chocolate mousse, smoothing the top. Cover tightly with plastic wrap and refrigerate for at least 4 hours, preferably overnight, so the layers set and flavors meld.
09 - Just before serving, use a fine-mesh sieve to dust the top generously with cocoa powder. Slice into squares and serve chilled.