It's not possible to access the microphone or the camera from a web app running within Safari on iOS. It may be possible in a few years once the W3C finalizes HTML5, but it's a long way off. I believe Google Voice's servers actually call your phone and then the audio runs over your phone's voice connection.
If you're willing to make yourself a minimal native app, there is a solution that will let you do most everything as a web app, using native code only for the audio-related stuff:
Create your app as a web app. Design and build everything so it looks great in Safari on the iPad.
Create a new native app that will act as a shell for your website. It can just be a very basic Objective-C app with a web view in it.
When your web app needs to open up an audio recording interface, make it request an url (via javascript or via the user clicking a link) like this one:
startaudio://whatever-variables-you-need-to-pass
Implement the UIWebView delegate function webView:shouldLoadRequest: in your Objective-C code. Check each URI that the web view tries to load and intercept your custom "startaudio://" url. At this point, your app would bring up the audio interface in native Objective-C, perhaps over top of the website view.
Upload recorded audio data to your server in Objective-C (probably) and then use [webView executeJavascript: ]
to tell the browser that the audio recorder has been dismissed.
Hope that helps!