BUG: Error when exporting empty DataFrame with MultiIndex on both axes to xlsx file

[speleo3]

Pandas version checks

• I have checked that this issue has not already been reported.

• I have confirmed this bug exists on the latest version of pandas.

• I have confirmed this bug exists on the main branch of pandas.

Reproducible Example

import pandas as pd
df = pd.DataFrame(
    data=[],
    index=pd.MultiIndex.from_tuples([], names=[0, 1]),
    columns=pd.MultiIndex.from_tuples([("A", "B")]),
)
df.to_excel("tmp.xlsx")

Issue Description

The given example tries to write an empty dataframe with multiindex rows and columns to an Excel xlsx file.

Observed exception:

Traceback (most recent call last):
  File "example.py", line 7, in <module>
    df.to_excel("tmp.xlsx")
  File ".../lib/python3.10/site-packages/pandas/core/generic.py", line 2258, in to_excel
    formatter.write(
  File ".../lib/python3.10/site-packages/pandas/io/formats/excel.py", line 944, in write
    writer._write_cells(
  File ".../lib/python3.10/site-packages/pandas/io/excel/_xlsxwriter.py", line 261, in _write_cells
    for cell in cells:
  File ".../lib/python3.10/site-packages/pandas/io/formats/excel.py", line 881, in get_formatted_cells
    for cell in itertools.chain(self._format_header(), self._format_body()):
  File ".../lib/python3.10/site-packages/pandas/io/formats/excel.py", line 626, in _format_header_mi
    coloffset = len(self.df.index[0]) - 1
  File ".../lib/python3.10/site-packages/pandas/core/indexes/multi.py", line 2140, in __getitem__
    if level_codes[key] == -1:
IndexError: index 0 is out of bounds for axis 0 with size 0

This bug is almost identical to #46873 but for the case with multiindex columns.

Expected Behavior

Excel file written. No exception.

Installed Versions

INSTALLED VERSIONS
------------------
commit                : ab2980ba52ae24db72765b3c4ae1d33ac8fad3f5
python                : 3.10.13.final.0
python-bits           : 64
OS                    : Linux
OS-release            : 6.7.6-arch1-1
Version               : #1 SMP PREEMPT_DYNAMIC Fri, 23 Feb 2024 16:31:48 +0000
machine               : x86_64
processor             : 
byteorder             : little
LC_ALL                : None
LANG                  : en_US.UTF-8
LOCALE                : en_US.UTF-8
pandas                : 3.0.0.dev0+451.gab2980ba52.dirty

numpy                 : 1.26.4

pytz                  : 2024.1

dateutil              : 2.9.0

setuptools            : 69.1.1

pip                   : 24.0

Cython                : 3.0.8

pytest                : 8.0.2

hypothesis            : 6.98.15

sphinx                : 7.2.6

blosc                 : None

feather               : None

xlsxwriter            : 3.1.9

lxml.etree            : 5.1.0

html5lib              : 1.1

pymysql               : 1.4.6

psycopg2              : 2.9.9

jinja2                : 3.1.3

IPython               : 8.22.1

pandas_datareader     : None

adbc-driver-postgresql: None

adbc-driver-sqlite    : None

bs4                   : 4.12.3

bottleneck            : 1.3.8

fastparquet           : 2024.2.0

fsspec                : 2024.2.0

gcsfs                 : 2024.2.0

matplotlib            : 3.8.3

numba                 : 0.59.0

numexpr               : 2.9.0

odfpy                 : None

openpyxl              : 3.1.2

pyarrow               : 15.0.0

pyreadstat            : 1.2.6

python-calamine       : None

pyxlsb                : 1.0.10

s3fs                  : 2024.2.0

scipy                 : 1.12.0

sqlalchemy            : 2.0.27

tables                : 3.9.2

tabulate              : 0.9.0

xarray                : 2024.2.0

xlrd                  : 2.0.1

zstandard             : 0.22.0

tzdata                : 2024.1

qtpy                  : None

pyqt5                 : None