*For the replacement of raw eggs, you can try using a product called Egg Replacer or there are now pasteurized eggs available. Or you can leave it out completely, if you do then substitute powdered/icing sugar for granulated sugar.
FOR THE FILLING
In a large bowl beat together the sugar and eggs until frothy, then add the mascarpone and cream, beat until thickened, make it as thick as you desire, some like it thicker and some creamier.
Place the cold coffee in a large enough dish so that you can easily turn the cookies, be sure to just turn the cookies once in the coffee and do not let them sit in it or they will become too soggy.
In an 8x6 inch (20x14cm)* baking dish place a dipped cookie (one at a time) on the bottom (1st layer) top with 1/3 of the filling and continue for another two layers. Refrigerate for at least 2-3 hours or even better overnight. Just before serving sprinkle with unsweetened cocoa powder or even chocolate shavings. Enjoy!
*If you want to use a bigger pan then you will probably need to double the recipe. Unless of course you only make 2 layers.
Whole/heavy/whipping cream will have at least 30% fat. Don't use anything less or it won't thicken properly and won't taste the same.