Here is the original bug report: https://mail.openjdk.java.net/pipermail/security-dev/2021-October/027805.html.
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During routine examination of thread dumps I noticed a stack trace you
may find interesting. Relevant part:

  java.lang.Thread.State: RUNNABLE
...
at java.lang.IllegalStateException.<init>(java.base@11.0.11/Unknown Source)
at javax.crypto.Cipher.checkCipherState(java.base@11.0.11/Unknown Source)
at javax.crypto.Cipher.doFinal(java.base@11.0.11/Unknown Source)
at sun.security.ssl.SSLCipher$T12GcmReadCipherGenerator$GcmReadCipher.dispose(java.base@11.0.11/Unknown
Source)
at sun.security.ssl.InputRecord.changeReadCiphers(java.base@11.0.11/Unknown
Source)
at sun.security.ssl.ChangeCipherSpec$T10ChangeCipherSpecConsumer.consume(java.base@11.0.11/Unknown
Source)
...

All handshakes that negotiate GCM ciphers throw and catch an
exception, because the newly created cipher is disposed before use.

I believe this is caused by this line of code:
https://github.com/openjdk/jdk/blob/739769c8fc4b496f08a92225a12d07414537b6c0/src/java.base/share/classes/sun/security/ssl/InputRecord.java#L125

I think it should read as follows:
this.readCipher.dispose();