In the heatproof bowl of a stand mixer, whisk together sugar and egg whites by hand. Place bowl over a saucepan of simmering water. Cook, whisking frequently, until sugar dissolves and an instant-read thermometer registers 160°F (71°C).
Carefully return bowl to stand mixer. Using the whisk attachment, beat at high speed until stiff peaks form and bowl is cool to the touch, 2 to 3 minutes. Use immediately.