In a large mixing bowl, combine the crushed ladyfingers, mascarpone, powdered sugar, espresso powder, and vanilla extract. Mix until smooth and well-blended.

Scoop tablespoon-sized amounts of the mixture and roll them into balls. Place on a baking sheet lined with parchment paper and chill in the refrigerator for 30 minutes.

Melt the chocolate chips in a microwave-safe bowl in 30-second bursts, stirring in between until smooth.

Dip each truffle into the melted chocolate using a fork, ensuring they are fully coated. Tap off the excess chocolate before placing them back on the tray.

Sprinkle with cocoa powder if desired, and refrigerate the coated truffles for 15 minutes to set.