1. In a medium bowl, combine mascarpone cheese, powdered sugar, cooled espresso, and vanilla extract. Mix with a rubber spatula or hand mixer on low speed until completely smooth with no sugar streaks remaining.

2. Add crushed ladyfingers gradually to the mascarpone mixture, stirring after each addition until a cohesive, slightly sticky dough forms. If too dry, add 1 teaspoon espresso; if too wet, add more crushed ladyfingers.

3. Cover the bowl with plastic wrap and refrigerate for 20 minutes to firm up the mixture for easier rolling.

4. Line a baking sheet or large plate with parchment paper. Pour cocoa powder into a shallow bowl for coating.

5. Remove chilled mixture from refrigerator. Using a tablespoon or small cookie scoop, portion out equal amounts (about 1 tablespoon each) onto the prepared tray.

6. Lightly dampen your palms with cool water. Take one portion and gently roll between your palms in a circular motion, applying light, even pressure to form smooth, crack-free spheres. Work quickly to prevent mixture from becoming too soft. Repeat with remaining portions to make 16-18 truffles.

7. Drop 2-3 truffles at a time into the bowl of cocoa powder. Gently swirl the bowl or use a fork to roll them until completely coated. Lift each truffle out and place back on the parchment-lined tray.

8. Return coated truffles to the refrigerator and chill for at least 1 hour before serving to set the texture.

9. Serve chilled directly from refrigerator. Store leftovers in an airtight container in the refrigerator for up to 4 days.