Separate the yolks and whites of the eggs into 2 separate bowls. Pour ¼ cup sugar into the yolks, and beat them on high until they're thick, creamy, and have a pale yellow color (about 5 minutes).
Mix the mascarpone into the yolks, and beat until creamy (about 2 minutes). Add 1 tbsp sugar into the egg whites, and beat until they form stiff peaks. Fold the egg whites into the mascarpone mixture, ensuring to maintain the volume from the egg whites.
Mix the espresso powder and water together in a bowl, and then pour in the Marsala wine.
Dunk the ladyfingers into the espresso mixture, and line them on a rectangular dish. Spread half of the mascarpone mixture on top of the lady fingers. Repeat this process once more, adding another layer of dunked lady fingers and the remaining mascarpone mixture to achieve 4 layers.
Refrigerate the tiramisu for at least an hour. Dust with cocoa powder, and enjoy!
