Whisk together heavy cream, butter, sugar,
and 2 Tbsp of espresso powder in a
medium saucepan and bring to a boil.
Remove from heat and pour hot cream
mixture over chocolate chips; add
remaining 1 Tbsp espresso powder.
Let stand 5 minutes, then whisk until
combined.
Pour into a shallow third size hotel pan and
cool at room temperature until ganache is
completely cool and thickened, about 15-20
minutes. (If ganache gets too firm to dip
donuts, transfer to a saucepan and heat
until ganache melts.)