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Mix 2 envelopes unflavored powdered gelatin (about 1 Tbsp. plus 2 tsp.) and 2 Tbsp. cold water in a large bowl; let sit 5 minutes to soften.
Meanwhile, whisk 1⅔ cups whole milk, 2 Tbsp. instant espresso powder, 1 Tbsp. vanilla extract, ¾ cup plus 2 Tbsp. (175 g) sugar, 2 Tbsp. Dutch-process cocoa powder, and 1 tsp. Diamond Crystal or ½ tsp. Morton kosher salt in a small saucepan to combine, then place over medium-high heat and bring to a very gentle simmer (a few bubbles are all you need), whisking occasionally.
Immediately pour half of hot milk mixture over gelatin; stir to melt gelatin.
Add 8 oz. mascarpone to remaining milk mixture in pan and stir to combine.
Pour over gelatin mixture and whisk until smooth.
Add 2⅔ cups heavy cream and whisk to combine.
Let cool, then whisk in 3 Tbsp. dark rum.
Strain mixture through a fine-mesh sieve into a 13x9" baking dish, cover with plastic wrap, and chill until set, at least 6 hours and up to 12 hours.
When ready to serve, whisk a pinch of kosher salt and remaining 1⅓ cups heavy cream and 1 tsp. (4 g) sugar in a large bowl until soft peaks form.
Dollop whipped cream over panna cotta and spread, swooshing decoratively as desired.
Dust with cocoa powder; top with chopped chocolate-covered coffee beans if using.