Place the Savoiardi biscuits in a food processor and pulse until they reach a fine, uniform crumb consistency.

In a separate large mixing bowl, whisk together the mascarpone cheese, sifted powdered sugar, vanilla extract, and sea salt until the mixture is smooth and aerated.

Gradually stream the chilled espresso into the mascarpone mixture, stirring continuously until fully incorporated.

Add the pulverized ladyfinger crumbs to the bowl and fold them into the cream mixture with a spatula until a thick, cohesive dough forms.

Cover the bowl with plastic wrap and refrigerate for 60 minutes to allow the moisture to hydrate the crumbs and firm the fats.

Use a 15ml scoop to portion the dough and roll between palms to form 1-inch (2.5 cm) spherical truffles.

Place the unsweetened cocoa powder in a shallow dish and roll each truffle until the exterior is completely and evenly coated.

Arrange the finished truffles on a parchment-lined tray and refrigerate in an airtight container for at least 30 minutes before serving to ensure optimal texture.