In a primary mixing vessel, whisk together the rolled oats, chia seeds, chilled espresso, almond milk, maple syrup, and vanilla extract until the suspension is homogeneous.
Distribute the mixture equally into two glass storage containers.
Seal the containers and refrigerate at 4 degrees Celsius for a minimum of 8 hours to ensure complete hydration of the grain and mucilage development of the chia seeds.
In a secondary bowl, incorporate the Greek yogurt, mascarpone cheese, and honey, whisking until the texture is aerated and smooth.
Extract the containers from refrigeration and layer the yogurt-mascarpone cream over the surface of the hydrated oats.
Utilize a fine-mesh sieve to dust the cocoa powder uniformly over the cream layer immediately prior to consumption.