To get ADB over TCP working, your phone needs to be connected to the same network as your PC running ADB via WiFi or some form of ethernet.
Windows command: "adb connect {Phone IP}:{Port}"
Example: "adb connect 192.168.10.24:5321"
To switch back to USB Debugging, use: "adb usb" while the device is connected to the PC via USB
Also ensure that USB Debugging is enabled in Menu->Settings->Applications->Development.
Note: The source code for Super Hack Root is now available on Github at the following address: https://github.com/Stuyvenstein/SuperHack
That's it. Enjoy!