Measure sugar and place in large mixing bowl with 1 cup lemon juice and baking soda. Stir to blend. Bring water to a boil in a saucepan. Remove from heat and place tea bags in the pan to steep for no more than 5 minutes. Remove the bags and discard, being sure not to squeeze the bags. This can release the tannin which causes your tea to taste bitter. Pour hot tea into sugar/lemon mixture and stir to mix well. Transfer into one gallon container and fill to the top with cold water. Refrigerate and serve over ice.