1.In a small bowl, blend white sugar, coffee and sifted cocoa with the water; cool.
2.In a small bowl, beat cream cheese with electric mixer until smooth. Add cream and sifted icing sugar; beat until smooth.
3.Halve biscuits crossways; dip in coffee mixture. Divide half the biscuits among four 1¼-cup (310ml) glasses. Divide half the cream mixture among glasses; top with remaining biscuits then remaining cream mixture.
4.Refrigerate 30 minutes. Serve dusted with sifted extra cocoa powder.