Add the tea bags to the boiling water and allow to steep for around 5-10 minutes. Remove the tea bags and set aside in the fridge to cool completely.
Whisk egg whites in a clean bowl until frothy. Add half of the sugar and continue to whisk until white, glossy and stiff, about 5 minutes. Set aside.
Beat the egg yolks and the remaining sugar until pale and thickened, about 2 minutes. Add the mascarpone and mix again until smooth and fully combined.
Add 1/3 of the egg white mixture to the yolk and beat until combined and smooth. Add the remaining 2/3rd and gently fold together to prevent knocking out too much of the air in the egg white.
Quickly dip the biscuits into the tea and arrange in a line on the base of a dish.
Spread over 1/3 of the cream, then repeat this process until you have 3 layers of biscuits.
Add the remaining cream mixture to the top and spread evenly.
Cover and set aside in the fridge for at least 4 hours, but preferably overnight.
Combine the cocoa powder and garam masala in a small bowl before dusting it over the top of the tiramisu.
Optionally, add a layer of shaved chocolate to finish.