Making the syrup: In a small saucepan, combine the water and sugar. Bring to a boil and simmer for about 2 minutes, until the sugar dissolves completely, forming a clear syrup.
Whipping the egg yolks: In a bowl, beat the egg yolks with an electric mixer. Slowly pour the hot syrup over the yolks, continuing to whisk until the mixture is light and fluffy. This process pasteurizes the eggs, making the cream safe to consume.
Incorporating the mascarpone: Add the mascarpone to the egg yolk mixture, mixing gently with a spatula until you obtain a smooth and homogeneous cream.
Flavoring: Grate the orange zest and squeeze the juice. Incorporate both the zest and the juice into the cream, along with the brandy. Stir well to distribute the flavors evenly.
Assembly: In individual cups or a baking dish, alternate layers of ladyfingers lightly soaked in coffee with layers of brandy cream. Finish with a layer of cream.
Garnish: Before serving, dust the surface with bitter cocoa powder for an elegant finishing touch.