Place 80 g room-temperature cream cheese in a mixing bowl. Add 10 g granulated sugar and beat with an electric hand mixer until the mixture is smooth, creamy, and completely free of lumps.
Pour 70 g heavy cream into the cream cheese mixture and continue beating until it reaches a thick, yogurt-like consistency. Set aside.
In a small bowl or measuring cup, combine 40 g hot milk with 4 g matcha powder. Whisk vigorously until the matcha is fully dissolved and no lumps remain.
While the matcha milk is still hot, soak 4 g gelatin sheets in a bowl of cold water for 5–10 minutes until softened. Remove the gelatin sheets from the cold water and squeeze out any excess liquid. Add the softened gelatin to the hot matcha milk and stir until completely dissolved. Allow this mixture to cool until just warm to the touch.
Slowly pour the cooled matcha-gelatin mixture into the cream cheese mixture. Use a spatula to fold gently until the mousse is smooth, uniform, and free of streaks.
Pour the matcha mousse over the completely cooled brownie layer. Use a spatula to spread it evenly to the edges. Place the pan in the refrigerator and chill for at least 4 hours, or until the mousse is fully set and firm to the touch.