Place the cold coffee in a bowl, add three tablespoons of the Amaretto and put to one side.
In a separate bowl beat together the egg yolks and sugar for about three minutes until thick and pale.
Add the mascarpone and beat until well mixed. Fold in the whipped cream gently with a metal spoon.
In a separate bowl, beat the egg whites until soft peaks form. Fold the egg whites quickly but gently into the cream mixture. Add the remaining liqueur, taking care not to loose the volume.
Dip each biscuit into the coffee liqueur mixture for about two seconds on each side and shake of the excess.
Cover the bottom of an eight individual 8cm/3in dessert glasses. Spread some of the cream mixture over the biscuits and then repeat the process again, using up the biscuits and finishing with a cream layer.
Smooth the surface and dust the top with the cocoa powder.
Refrigerate for about two hours or until firm. The longer it is left, the more the flavours will develop.