Double-boiling/Pasteurizing: Place 3 eggs in a heat-proof bowl and place over a small saucepan with water, (water should not be touching the bottom of the bowl) Bring the water to a simmer. Whisk the egg mixture with sugar until light and pale using steam from the saucepan.
In a separate bowl, whip the whipping cream until soft peaks. Set aside.
In another bowl, place Mascarpone cheese, strain out the water, mix until not lumpy anymore. Set aside.
When the egg mixture (no. 1) slightly cooled, stir in the mascarpone (no. 4) until completely incorporated, then gently fold in the whipped cream (no. 3).
Soak sponge fingers in matcha mixture evenly then layer in a dessert mold or bowl.
Pour or spoon mascarpone-cream mix over each layer to cover. Repeat until full then allow the tiramisu to sit in the chiller for at least 30 min before serving. To garnish, just lightly dust matcha powder on top.
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