Special equipment: Six 8-ounce mugs
Cut 12 of the miniature doughnuts in half horizontally, using a serrated knife, to make a total of 24 thin donuts. Use the palm of your hand to lightly smash each donut half.
Beat together the espresso powder with 2 tablespoons of hot water in a large bowl on medium-low speed with an electric mixer, until completely dissolved. Add the confectioners' sugar and beat until mostly smooth with the consistency of molasses (this will help to cool down the hot espresso). Add the cream and beat on medium-high speed until stiff peaks form, about 3 minutes.
Put 1 doughnut half cut-side down in the bottom of an 8-ounce mug. Top with 2 tablespoons of the espresso cream and spread out into an even layer. Repeat the layering to make 3 more layers of doughnuts and cream, ending with a layer of cream on top. Repeat the layering process in 5 more mugs.
Cover the mugs with plastic wrap and refrigerate 12 hours or overnight to let the doughnuts soften. When ready to serve, lightly dust the top of the cream with either cinnamon or cocoa powder. Make a slit all the way through to the center of each of the remaining doughnuts and hang 1 doughnut, pressing into the cream slightly, on each mug for garnish. Serve immediately.
To make a large cake, line an 8-by-8-inch square baking pan with plastic wrap, leaving a 2-inch overhang on all sides. Cut all of the doughnuts in half horizontally. Arrange 12 doughnut halves, cut-sides up, on the bottom of the pan. Spread a third of the cream on top of the doughnuts in an even layer. Repeat with 2 more layers of 12 doughnut halves and a third of the cream for a total of 3 layers. Wrap and refrigerate 12 hours or overnight.
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