In a medium bowl, add the cream and 1 tablespoon sugar. Use an electric mixer to beat until stiff peaks form.
Add ricotta and remaining 1 tablespoon sugar and beat until smooth. Taste and add more sugar, if you’d like.
Spread a thin layer of the ricotta cream into the bottom of each glass or serving vessel. Dust cocoa powder over top.
Pour the cold coffee or espresso into a shallow dish for dipping.
Dip each cookie in the espresso, making sure not to let it soak for too long or else it will fall apart (some are more delicate than others). Place into the serving vessels. Top each with roughly ¼ of the ricotta cream. Dust another layer of cocoa powder over top. Repeat with another cookie and then top with the remaining ricotta cream. Top with a thick layer of cocoa powder.
Let sit overnight or for at least 6 hours.
Serve topped with nuts and flaky salt, if using.