In a large mixing bowl, whisk together 2 cups of all-purpose flour, 1 cup of granulated sugar, 2 teaspoons of baking powder, and 1/2 teaspoon of salt until well combined.

In a separate bowl, cream together 1/2 cup of softened unsalted butter until fluffy, then add in 2 eggs and 2 tablespoons of espresso powder, mixing until smooth.

Chill the dough in the refrigerator for 30 minutes until firm.

Preheat your oven to 175°C (350°F) and line a baking sheet with parchment paper.

Once chilled, scoop the dough and roll it into 1-inch balls using your hands.

Generously coat each ball in powdered sugar before placing them on the prepared baking sheet, ensuring they are spaced about 2 inches apart for even baking.

Transfer the baking sheet to the preheated oven and bake the Tiramisu Crinkle Cookies for 10-12 minutes or until the edges are lightly golden but the centers remain soft.

Immediately after removing them from the oven, use your thumb to create an indent in the center of each cookie.

Let the cookies cool on the baking sheet for about 5 minutes to set, then gently transfer them to a wire rack to cool completely.

In a medium bowl, combine 1 cup of mascarpone cheese with 1/2 cup of heavy cream.

Use an electric mixer to whip the mixture on medium speed for 2-3 minutes until it becomes glossy and slightly thickened.

Once the cookies are completely cool, carefully spoon the mascarpone filling into the indents you created earlier.

After filling, dust the tops lightly with cocoa powder for an elegant finish reminiscent of classic tiramisu.

For a refreshing treat, place the filled cookies in the refrigerator for about 15-20 minutes before serving.