Combine coffee and Kal?ha in shallow dish. Quickly dip 36 ladyfinger halves, flat sides down, into coffee mixture; arrange dipped sides down in bottom of 13×9-inch baking dish. Dip 36 more ladyfinger halves, flat sides down, into coffee mixture; arrange, dipped sides down on top of first layer. Pour remaining coffee mixture over ladyfingers.
Combine cheese, brown sugar and tofu in food processor or blender; process until smooth, scraping sides of bowl occasionally. Place tofu mixture in large bowl; set aside.
Place egg whites in large bowl; beat with mixer at high speed until stiff peaks form. Combine granulated sugar and water in saucepan; bring to boil. Cook without stirring until candy thermometer registers 238°. Pour hot sugar syrup in thin stream over egg whites, beating at high speed. Stir one-third egg white mixture into tofu mixture; gently fold in remaining egg white mixture. Spread meringue evenly over ladyfingers; sprinkle with cocoa and garnish with coffee beans, if desired. Cover and chill 2 hours.
Silken tofu purees beautifully with mascarpone cheese for creamy, rich filling. The egg whites are beaten with a cooked sugar syrup to ensure they are brought to the safe temperature.