The Chinese word "提拉米苏" is formed by phonetically transcribing the Italian dessert name "tiramisu" into Chinese characters, with each character representing a syllable of the original word: 提 (tí) corresponds to "ti", 拉 (lā) to "ra", 米 (mǐ) to "mi", and 苏 (sū) to "su", creating a sound-based equivalent.