Combine the sugar and water in small pan over medium heat and stir until the sugar dissolves. Bring to a boil and heat until a food thermometer registers 239F. Make sure the thermometer is not touching the bottom of the pan
While the sugar is heating, beat the egg yolks with a hand mixer or stand mixer fitted with the whisk attachment on low speed
When the syrup is ready, pour it down the side of the bowl into the yolks and beat at high speed until the mixture cools to room temperature, about 10 minutes. When pouring the syrup, the mixer should still be running
In a medium bowl, whip the cream until it reaches stiff peaks
Place the sheet gelatin in a bowl of cold water and let soak for 5 - 10 minutes. If you're using powdered gelatin, mix with 1 tbsp of cold water
Whisk the mascarpone in a large bowl until smooth. Add a third of the egg yolk mixture and beat until well incorporated. Add the remaining egg yolk mixture and beat until smooth
If using sheet gelatin, squeeze out the excess water and place the gelatin in a bowl. Microwave the gelatin for a few seconds until melted. Add a little bit of the mascarpone to the melted gelatin and stir until smooth. Add this mixture to the remaining mascarpone and beat until well incorporated
Fold a third of the whipped cream into the mascarpone. Then fold in the remaining whipped cream