Whisk warm water, espresso powder, and sugar together in a small bowl until espresso powder and sugar have dissolved. Add coffee liqueur and whisk until thoroughly incorporated. Set aside.
Beat cream cheese, confectioner's sugar, vanilla, and salt together in a large bowl until smooth. Pour in cream. Starting on low speed and gradually increasing to medium-high, beat until light, fluffy, and holds stiff peaks.
Break 1 ladyfinger in half. Quickly dip each half in espresso mixture; place them into the bottom of a 9-ounce dessert cup. Top with about 3 tablespoons whipped cream cheese mixture, and spread evenly over ladyfinger.
Break 2 more ladyfingers in half, quickly dip each piece into espresso mixture; arrange them evenly over whipped cream. Top with 5 to 6 more tablespoons cream cheese mixture; spread evenly over ladyfingers. Repeat this process with remaining dessert cups.
Line a 9x13-inch baking pan with a kitchen towel. Place dessert cups into the pan (the kitchen towel will help prevent the dessert cups from sliding around). Loosely cover the dessert cups with beeswax wrap or plastic wrap, and refrigerate until chilled, at least 4 hours; overnight is better.
Dust each serving with cocoa powder just before serving. Store any extras in the refrigerator.
