Place 3 eggs in another 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.
Whip the egg mixture with sugar until light and pale using steam from the saucepan.
In a separate bowl, whip the whipping cream till stiff peak.
When the egg mixture is slightly cooled, mix in the mascarpone until completely incorporated.
Gently fold in the whipped cream into the mascarpone mixture. Set aside.
Soak sponge fingers in espresso mixture then evenly layer in a ramekin or a deep dish.
Pour or spoon mascarpone-cream mixture over each layer of sponge (enough to cover) then repeat until the layers are done (2 to 3 layers depending on the size of the bowl).
Allow the tiramisu to sit in the chiller for at least 15 minutes before serving.
To garnish, just lightly dust chocolate powder on top.
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