For the espresso cupcakes, separate the eggs and beat the egg whites until stiff. Gradually add the sugar until you get a glossy mixture, then add the egg yolks and finally fold in the rest of the ingredients.
Pour the mixture into a muffin tray with lined cups and bake in a preheated oven at 175 °C for 20 minutes. Let cool, prick the center of the cakes with a fork and pour in 2-3 tsp of cold coffee.
Pipe the mascapone cream on top or spoon it over the top and sprinkle with cocoa powder.