Mix together the expresso powder and the warm water and set it aside.
Pulse the lady finger cookies till they appear as crumbs in the food processor.
Line the baking tray with baking paper and set it ready.
Into a mixing bowl add masaarpone cheese, sugar, the espresso syrup and the cocoa powder and mix well till smooth.
Add the cookie crumbs into this mix.
Gently mix them together.
Scrape down the sides and chill the mix for 10 minuts . ( see tips in the post)
Into the double boiler add the chocolate chips and melt them to form a smooth chcocolate syrup.
Onec the mix is chilled, scopp and roll small portions of this mix and keep it ready.
Pierce a fork into each ball and dip it in the chocolate till it is fully covered.
Remove and place on the baking tray.
When the chocolate is hardened, roll in cocoa dust.
The truffles are now ready.