To Make the Mascarpone Cream:

1. Using a hand mixer or the whisk attachment in a stand mixer, whip together the egg yolks and 1/4 cup granulated sugar at high speed until very pale yellow and about tripled in volume, about 5 minutes. Transfer the mixture to a small bowl, scraping as much as possible into the bowl with a spatula. 
2. Using the same mixer and bowl, whip the heavy cream and remaining 1/4 cup granulated sugar at high speed until medium peaks form, about 3-5 minutes. Add the mascarpone and continue to whip at high speed until the cheese is completely incorporated and a soft and fluffy mixture forms, about 2 minutes.
3. Gently fold the sweetened egg yolks into the mascarpone cream until completely combined. Avoid overmixing.

To Assemble:

1. Whisk together the coffee and brandy in a shallow bowl and set in between a plate holding the halved lady fingers and four empty dessert bowls measuring about 4 inches wide and 3 inches tall.
2. Working quickly, dip one ladyfinger half at a time into the coffee mixture and place in the bottom of a bowl. Repeat this process, adding four pieces each (two ladyfingers total) to the bottom of each bowl. You will need to shingle and press them down slightly.
3. Using a two-inch cookie scooper, scoop one portion of the cream into each bowl on top of the ladyfingers. Spread the cream in an even layer.
4. Repeat with the remaining ladyfingers, placing four pieces (two ladyfingers total) on top of the first cream layer in each bowl. Repeat scooping one portion of the cream on top of the ladyfingers. Spread the cream in a neat, even layer.
5. Loosely cover each bowl with plastic wrap and chill in the refrigerator for at least 1 hour or up to 24 hours.
6. Remove the plastic wrap. Directly before serving, lightly and evenly dust each bowl with a thin layer of cocoa powder. Serve immediately.