01 - Finely crumble ladyfingers or sponge cake and place in a mixing bowl. Add mascarpone cheese, powdered sugar, espresso or coffee concentrate, and coffee liqueur. Mix thoroughly until a soft homogeneous dough forms.
02 - Scoop small spoonfuls of the mixture and roll each portion between palms to form uniform balls. Place shaped truffles onto a sheet pan or tray in a single layer.
03 - Transfer the tray to the freezer and chill truffles for 30 minutes or until firm to the touch.
04 - Remove truffles from the freezer and roll each ball in cocoa powder to coat evenly. Plate and serve chilled.