Begin by brewing a strong cup of coffee. Allow it to cool to room temperature.
In a mixing bowl, combine the mascarpone cheese and granulated sugar. Use a whisk or an electric mixer to blend until smooth and creamy.
Gradually add in the milk until fully incorporated.
Quickly dip each Nilla Wafer into the cooled coffee, ensuring they are soaked but not soggy.
In your serving cups, place a layer of soaked Nilla Wafers at the bottom. Follow this with a layer of the mascarpone mixture. Repeat layers until your cups are filled, finishing with the mascarpone on top.
Cover the cups with plastic wrap and refrigerate for at least 4 hours. Just before serving, dust the tops with cocoa powder using a sifter.