In lukewarm milk, dissolve the sugar, then crumble in the yeast and let it stand for 10 minutes, or until foamy.
In a large bowl, sift the flour, add the salt, then pour in the yeast mixture and the espresso. Start kneading the dough.
Once the dough comes together, transfer it to a lightly floured surface and knead for 10 minutes until elastic.
Place the dough in a bowl, cover with a kitchen towel, and let it rise for 1 hour, or until doubled in size.
Roll out the risen dough into a rectangular shape, then place the cold butter in the center. Fold the edges of the dough over the butter.
Gently roll out the dough, then fold it into thirds. Cover and refrigerate for 30 minutes.
Repeat the folding and rolling process twice more, always resting the dough in the refrigerator for 30 minutes in between.
Roll out the finished puff pastry to a thickness of 5 mm. Cut into triangles and place a small spoonful of mascarpone and a pinch of cocoa powder on the wide end of each triangle.
Roll up the triangles from the wide end towards the point to form a croissant shape.
Place the croissants on a baking sheet lined with parchment paper, cover, and let them rise for another 30 minutes.
Whisk the egg and brush the tops of the croissants to give them a shiny finish.
Bake in a preheated oven at 375°F (190°C) for 15-18 minutes, or until golden brown.
Let the croissants cool, then sprinkle with powdered sugar and cocoa powder before serving.
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