In a heavy pot, on medium-low heat, whisk together sugar and eggs until frothy. Continue whisking until mixture begins to thicken. Whisk in 1/4 cup (50mL) marsala and continue to cook until mixture coats the back of a spoon. Careful with the heat, as you do not want to scramble the eggs. Scrape into bowl and reserve.
Whip cream until it holds its shape. With same beaters, whisk marcarpone and lemon rind together until mixture softens. Fold in egg/marsala mixture and whipping cream with a spatula.
Combine espresso and remaining 2 tbsp (25mL) marsala. Dip lady fingers into coffee mixture two at a time and soak evenly on each side of cookie.
Place a layer of lady fingers at the bottom of a 11x7 inch dish. Spread with half of the mascarpone cream. Sprinkle with grated chocolate or cocoa powder.
Add another layer of soaked lady fingers. Top with mascarpone cream and remaining chocolate or cocoa powder. Cover dish with saranwrap and refrigerate overnight.