Combine lady fingers, mascarpone cheese, powdered sugar, and brewed coffee in a mini food processor. Pulse until smooth, about 1-2 minutes.

Using a cookie scoop, portion the mixture and roll into smooth balls, ensuring uniformity.

Roll each ball in cocoa powder until fully coated. For chocolate coating, chill balls for 15-20 minutes before dipping.

Place coated tiramisu balls in an airtight container lined with parchment paper and refrigerate for at least one hour.

Serve chilled on a dessert platter or in small cups for a delightful presentation.