01 - Line a 9x9-inch pan with parchment paper. Mix confectioners' sugar and cornstarch together, then dust the pan generously with half the mixture.
02 - In the bowl of a stand mixer, combine gelatin powder with 1/2 cup cold water. Let stand for at least 10 minutes until the gelatin absorbs the water and becomes firm.
03 - In a saucepan, combine granulated sugar, corn syrup, 1/4 cup water, and salt. Stir gently over medium heat until sugar dissolves completely.
04 - Increase heat to high and bring to a boil without stirring. Attach a candy thermometer and cook until it reaches 240°F, approximately 10–12 minutes.
05 - With mixer running on low speed, carefully pour the hot sugar syrup into the bloomed gelatin. Gradually increase speed to high and whip for 8–10 minutes until the mixture is white, thick, and tripled in volume.
06 - Add vanilla extract and mix for another 30 seconds until fully incorporated.
07 - Working quickly before the mixture sets, pour marshmallow into the prepared pan. Use a damp spatula to smooth the top evenly.
08 - Sprinkle the remaining sugar-cornstarch mixture over the top. Let stand uncovered at room temperature for at least 4 hours, preferably overnight, until completely set.
09 - Turn the marshmallow slab onto a cutting board. Cut into squares using a sharp knife dusted with powdered sugar. Toss pieces in the remaining sugar-cornstarch mixture to coat all sides.
10 - Store in an airtight container at room temperature for up to 1 week.