A more serious answer..
I suck at polygon plotting despite 16 years ARM coding.
Eidos probably used a very good set of polygons and vertex data. A comprimise between detail and quality. That worked very nicely on a 320x240 PocketPC.
If you are starting today looking to make a 3D Tomb Raider like game. You probably won't be finished until WM2005(12 months) is out which promises DirectX support. Given the hoop-lah over VGA screens. I can imagine Dreamcast Playstation one type games in 30 fps VGA using stuff like 2700G5 MBX graphics chip doing very very well.
You would probably be better off writing a 2D game at the moment. While looking to the future getting a 2700G5 PDA which would be at least 533Mhz or 624Mhz. Toshiba E830 may of swapped at the last minute to 2700G. Also Dell X50 may be planning on using it.
Currently you would develop on a PC using the resources of PowerVR at . Signing the NDA if you got a 2700G PocketPC.
Trying to write a 3D game on current hardware might leave your graphic sources looking rather dated with 1 year of bloody hard work. Just as everything changes. IMHO.
Or if you have a great 3D game idea, why not ask developers who have currently engines of that quality. And see if some kind of relationship can be started.