ZABAGLIONE: Whisk sugar, wine, and egg yolks in a metal bowl. Set the bowl over a saucepan of boiling water. Whisk constantly until mixture begins to thicken, about 5 minutes.

Remove bowl and whisk in cheese until smooth.

COFFEE DIP: Combine 1-1/2 cups hot water with instant coffee. Stir to dissolve powder. Add liqueur. Dip 1 ladyfinger into the coffee mixture, turn to coat, and quickly remove.

Place the cookie, rounded side down in the bottom of a 8-inch square dish. Repeat with additional ladyfingers to cover the bottom of the pan.

Pour 1/2 of cheese mixture over.

Repeat procedure with another layer of ladyfingers and another layer of cheese.

Refrigerate until firm, about 4 hours.

TOPPING: Before serving, dust top with cocoa. Garnish with grated chocolate, if desired.

Cut into squares to serve.

*Note: If mascarpone cheese is unavailable, blend two 8-ounce packages cream cheese with 1/2 cup heavy cream and 5 TB. sour cream