Place the egg yolks in a bowl with the caster sugar and beat together until pale and thickened, using an electric whisk.
Add the mascarpone and whisk slowly until the mixture is pale and smooth.
Pour in one tablespoon of the Kahlua or coffee liqueur and whisk gently to combine.
Dip half of the boudoir or sponge finger biscuits into the coffee liqueur mixture and arrange in the bottom of four glass coffee cups, breaking them up as necessary.
Spoon over half the mascarpone mixture and sprinkle half the chocolate on top.
Repeat the layers until the cups are full and then cover each cup with cling film.
Chill for at least two hours (up to 24 hours is fine).
Set cups on saucers and dust with cocoa powder just before serving.
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