01 - Place the chopped dark chocolate and unsalted butter in a heatproof bowl set over a pot of barely simmering water. Stir gently until completely melted and smooth. Remove from heat and let cool for about 10 minutes until lukewarm.
02 - In a medium bowl, whisk the egg yolks with half of the granulated sugar until the mixture turns pale yellow and falls in thick ribbons from the whisk, about 3 to 4 minutes.
03 - In a separate clean bowl, beat the egg whites with a pinch of salt using an electric mixer until soft peaks begin to form. Gradually stream in the remaining sugar while continuing to beat until stiff, glossy peaks hold their shape.
04 - Pour the egg yolk mixture into the cooled chocolate and fold gently until uniform. Add the whipped egg whites in three additions, folding carefully with a spatula to preserve as much air as possible. Refrigerate the mousse for at least 30 minutes to firm up.
05 - In a chilled bowl, combine the mascarpone cheese, cold heavy cream, and powdered sugar. Beat with an electric mixer on medium speed until thick, smooth, and spreadable. Set aside.
06 - Pour the cooled strong coffee into a shallow dish and stir in the coffee liqueur if using. Have the ladyfingers ready beside it for quick dipping.
07 - Briefly dip each ladyfinger into the coffee mixture, about 1 to 2 seconds per side, and arrange them in a single layer covering the bottom of an 8x8 inch rectangular dish. Spread half of the mascarpone cream evenly over the ladyfingers, then spoon half of the chocolate mousse on top and smooth it out.
08 - Repeat with a second layer of coffee-dipped ladyfingers, the remaining mascarpone cream, and the rest of the chocolate mousse. Smooth the top, cover tightly with plastic wrap, and refrigerate for at least 4 hours or overnight for the best texture.
09 - Just before serving, use a fine-mesh sieve to generously dust the entire surface with cocoa powder. Cut into squares and serve chilled.