Combine icing sugar and cream cheese in bowl; beat at high speed until well blended. Gently fold in 1 c. whipped topping. Set aside.
Combine 1/2 c. sguar, 1/4 c water and egg whites in top of double boiler; place over simmering water. Beat at high speed of a mixter until stiff peaks form. (be careful, it splatters - I use a hand mixer for this while the whites are still over the simmering water. )
Gently stir in 1/4 of the egg white mixture into the cheese mixture. Gently fold in remaining egg white mixture. Set aside.
Combine hot water and next 3 ingredients; stir well. Arrange ladyfingers in bottom of 8" pan, cutting as needed to fit. Drizzle half of coffee mixture over ladyfingers; spread half of cheese mixture over this; repeat with coffee mixture and rest of cheese. Sprinkle with cocoa. Place 1 toothpick in each corner and lay saran wrap over them. Chil 2 hours.
For a fancier presentation, I use a springform pan most times.