Place the sugar and water in a saucepan. Place the egg whites in the bowl of the food processor, with the whisk ready to start.
Heat over medium heat. When the syrup reaches 114°C, start the food processor. Start at low speed, then gradually increase.
When the syrup reaches 118°C, add it to the stiffly beaten eggs (at maximum speed). If you don't have a thermometer, here's a technique for knowing when syrup is ready: the syrup should form large bubbles. Using a teaspoon, take a small amount of syrup and dip a drop into a glass of cold water. It forms a kind of soft ball? Your syrup is ready!
Allow the meringue to rise and cool; when the vat has cooled, the meringue should be ready. The best way to check this is to stop the food processor and see if the meringue forms a bird's beak shape with the whisk.
Place this meringue on your tart, then sprinkle with powdered sugar to create the outer crust and keep the softness inside.
Bake at 140°C-150°C for at least 45 min.
Remove the tart. It's ready to enjoy!