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1
Combine the gelatin with water in the mixer bowl and set aside to bloom.
2
In a heavy-bottomed saucepan, combine the sugar, water, corn syrup, and salt. Heat over medium, stirring until the sugar dissolves, then stop stirring.
3
Continue heating the syrup until it reaches about 240°F (soft-ball stage), testing by dropping a bit into cold water — it should form a soft, pliable ball.
4
While the syrup heats, lightly oil your pan(s) to prevent sticking, and set the gelatin bowl on the stand mixer with the whisk attachment ready.
5
Once the syrup reaches temperature, remove from heat and slowly drizzle it into the gelatin mixer bowl on low speed, then gradually increase to high once all is added.
6
Whip on high for 3–5 minutes until the mixture triples in volume and turns thick and bright white — when you lift the whisk, the trail should sit on top rather than sinking back in.
7
Once whipped, add the vanilla extract (or another flavoring like peppermint, rose water, or orange blossom water, using less since they're stronger) and mix in on high.
8
Pour the marshmallow mixture into the oiled pan and smooth into an even layer, or pipe it into shapes on a powdered-sugar dusted surface or into oiled silicone molds while still warm.
9
Let the marshmallows set uncovered at room temperature for at least 4 hours (up to 24 hours) until fully firm.
10
Mix the powdered sugar and cornstarch, then generously dust the cutting board, the marshmallow slab, and your knife to prevent sticking before unmolding.
11
Cut into desired sizes using a knife dusted with the sugar-cornstarch mix, redusting between cuts, then coat all cut surfaces of each piece in the mixture.
12
If using molds, dust the tops with powdered sugar before popping them out. Finished marshmallows keep for 2 weeks in an airtight container.