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1
Combine the cornstarch and confectioners sugar and place in a fine-mesh sieve.
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2
Generously dust the bottom of a large rimmed baking sheet (ideally a jelly-roll or half sheet pan about 13 by 18 inches) with about half of the mixture.
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3
Set the remaining cornstarch mixture aside.
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4
In a heavy-bottomed saucepan, combine the granulated sugar with 1 cup of the corn syrup and 3/4 cup of the water.
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5
Clip a thermometer to the side of the pan, place the pan over medium-high heat, and heat, stirring occasionally, for about 15 minutes, or until the temperature registers 239F.
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6
Meanwhile, put the remaining 1/2 cup water in the bowl of a stand mixer fitted with the whip.
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7
Sprinkle the gelatin over the water and let stand, without stirring, for about 3 minutes to soften then add the remaining 1 1/4 cups corn syrup and beat on medium speed for about 4 minutes, or until frothy.
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8
When the hot sugar mixture is ready, add it to the mixer bowl and beat on medium-high speed for about 5 minutes, or until medium peaks form or the mixture has reached its maximum volume.
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9
Add the chocolate and whip just until combined.
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10
Pour the mixture into the prepared pan, lightly coat an offset spatula with nonstick vegetable spray and lightly press on the mixture to spread it evenly.
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11
Lightly and evenly dust the surface with the remaining cornstarchconfectioners sugar mixture by tapping on the side of the sieve.
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12
Set aside to rest at room temperature for at least 8 hours or up to overnight.
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13
Using a sharp knife, cut the sheet into 1-inch squares.
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14
Layer the marshmallows, separated by waxed paper, in an airtight container at room temperature for up to 1 week.