Prepare a double boiler by bringing a small pot of water to a simmer and placing a stainless steel bowl on top, making sure the bowl does not touch the water.

In the bowl, whisk together the egg yolks, 3 tablespoon sugar, and rum or brandy. Continue whisking over the double boiler for a few minutes until the mixture reaches 160°F to ensure it’s safe to eat. Once it hits 160°F, immediately remove the bowl from the heat and place it over an ice bath to cool quickly, preventing the yolks from scrambling. The mixture should turn pale yellow and slightly thickened.

In a small bowl, combine the mascarpone cheese with the cooled egg mixture. Gently fold until the mixture becomes smooth and well combined.

In a separate large bowl, add the heavy cream, sifted matcha powder, and ¼ cup sugar. Using an electric mixer, whip the mixture until thickened and stiff peaks form, about 6-10 minutes. Add the mascarpone-egg mixture to the whipped cream and gently fold until completely combined and creamy.

Prepare the matcha dipping liquid by whisking together sifted matcha powder and hot water until smooth. Quickly dip each ladyfinger in the matcha liquid, just long enough to coat without letting them become soggy. If assembling in individual dessert cups, cut the ladyfingers in half then quickly dip in the matcha liquid.

To assemble in 7x11 dish, start with a layer of dipped ladyfingers, followed by half of the matcha mascarpone cream. Add a second layer of dipped ladyfingers, then spread the remaining cream on top. For individual dessert cups, layer two dipped half-ladyfingers, a layer of cream, another set of two dipped half-ladyfingers, and finish with another layer of cream.

Cover with plastic wrap and refrigerate overnight. Dust with matcha powder right before serving.