Brew a strong cup of Earl Grey tea using either loose leaves or tea bags. Boil water, steep for about 5 minutes, then remove tea bags or strain leaves. Allow to cool completely.

In a mixing bowl, combine mascarpone cheese and sugar. Beat on medium speed until smooth and creamy, about 2-3 minutes.

Whip the heavy cream in a separate bowl until soft peaks form, around 3-4 minutes. Gently fold this into the mascarpone mixture until just combined.

Brew a strong cup of coffee and allow to cool slightly. Combine cooled coffee with prepared Earl Grey tea in a shallow dish.

Quickly dip each ladyfinger into the coffee-tea mixture, ensuring they're coated but not soggy. Lay soaked ladyfingers in a single layer at the bottom of your serving dish.

Spread half of the mascarpone-cream mixture evenly over the layer of soaked ladyfingers. Smooth the surface with a spatula.

Repeat the layer with the remaining ladyfingers, topping with the rest of the mascarpone-cream mixture. Smooth it out gently for an even finish.

Cover the assembled tiramisu with plastic wrap and refrigerate for at least 4 hours, or overnight for optimal flavor melding.

Just before serving, dust the top with cocoa powder using a fine sieve for an even distribution.