In a large mixing bowl, sift together the flour, baking powder, salt, sugar, and cocoa powder to ensure a lump-free, light batter.
In another bowl, whisk the eggs, then add the milk, sparkling water, and vanilla extract. Mix until well combined.
Melt the butter, let it cool slightly, and then whisk it into the egg mixture.
Gradually pour the wet ingredients into the dry ingredients, whisking continuously until you have a smooth, lump-free batter.
Lightly grease a skillet with oil and heat over medium heat.
Pour a small ladleful of batter onto the skillet, spreading it into a circle. Cook for 1-2 minutes, until the edges set and bubbles appear on the surface.
Carefully flip the pancake with a spatula and cook for another minute, until golden brown.
Repeat the process until all the batter is used. If needed, re-grease the skillet with a little oil between batches.
In a bowl, combine the mascarpone cheese, heavy cream, powdered sugar, and vanilla extract. Whisk until smooth and creamy.
Spread the mascarpone cream onto each pancake, then drizzle with a little cooled espresso coffee.
Roll up or fold the pancakes and dust the tops with cocoa powder.
Serve immediately, optionally garnished with fresh whipped cream or chocolate shavings.
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