For the Matcha Preparation:

1. 1. In a small bowl, whisk together the matcha powder and hot water until smooth. Ensure there are no lumps for a silky texture.

For the Cream Mixture:

1. 2. In a mixing bowl, combine mascarpone cheese and sugar. Use an electric mixer on medium speed to beat until smooth and creamy, about two minutes.
2. 3. In another bowl, whip the heavy cream until stiff peaks form to achieve a light and fluffy texture.
3. 4. Gently fold the whipped cream into the mascarpone mixture using a spatula, taking care not to deflate it.

For Assembly:

1. 5. Quickly dip each ladyfinger in brewed tea or milk (not coffee) before layering them in your serving dish.
2. 6. Spread half of your creamy mixture over this layer and repeat once more with remaining ladyfingers and cream mixture.
3. 7. Cover with plastic wrap and refrigerate for at least four hours or overnight for best results. Before serving, dust with cocoa powder for an elegant finish.