01 - Line a 9x9-inch pan with parchment paper. Dust generously with half of the combined confectioners' sugar and cornstarch mixture, reserving the remainder for later use.
02 - Combine gelatin powder and 1/2 cup cold water in the bowl of a stand mixer. Let stand for at least 10 minutes until gelatin absorbs the liquid and becomes firm.
03 - Combine granulated sugar, corn syrup, remaining 1/4 cup water, and salt in a saucepan. Stir gently over medium heat until sugar completely dissolves.
04 - Increase heat to high and bring to a boil without stirring. Attach a candy thermometer and cook until reaching 240°F, approximately 10-12 minutes. Remove from heat immediately.
05 - With mixer on low speed, carefully pour hot syrup into the bloomed gelatin. Gradually increase speed to high and whip for 8-10 minutes until mixture is white, thick, and tripled in volume.
06 - Add vanilla extract and mix for 30 seconds until fully incorporated.
07 - Working quickly before marshmallow sets, pour mixture into prepared pan. Use a damp spatula to smooth the top evenly.
08 - Dust the surface with remaining confectioners' sugar and cornstarch mixture. 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 24 squares using a sharp knife dusted with powdered sugar. Toss cut pieces in the sugar-cornstarch mixture to coat all sides.
10 - Store marshmallows in an airtight container at room temperature for up to 1 week.