Prepare the soaking liquid by whisking 2 tablespoons of matcha powder and 2 tablespoons of sugar into hot water until dissolved, then set aside to cool.

In a heat-proof bowl over a pot of simmering water, whisk egg yolks and 100g sugar until the mixture is thick and pale; remove from heat and let cool completely.

Gently fold the mascarpone cheese into the cooled egg yolk mixture until smooth and well-incorporated.

In a separate bowl, whip heavy cream with 1 tablespoon of matcha powder until stiff peaks form.

Gently fold the matcha whipped cream into the mascarpone base to create a light, airy filling.

Quickly dip each ladyfinger into the cooled matcha soaking liquid, ensuring they are moistened but not soggy.

Arrange a layer of soaked ladyfingers in the bottom of an 8x8 inch dish.

Spread half of the matcha mascarpone cream evenly over the ladyfingers.

Add a second layer of soaked ladyfingers followed by the remaining cream mixture.

Cover and refrigerate for at least 4 hours to allow flavors to meld and the structure to set.

Before serving, sift the remaining 1 tablespoon of matcha powder over the top layer.