Add 1/4 cup of water and gelatin to a stand mixer or a bowl for a hand mixer
Let sit while you prepare the sugar
In a pot or a pan, bring 1/4 cup water, sugar, and corn syrup to a boil
Boil hard for 1 minute or until 240 degrees
Do not overcook!
Immediately add the sugar mixture to the bowl with the gelatin
Using a whisk attachment,mic on high or medium high for 12 minutes
Add the vanilla right before the 12 minutes is done
Spray plastic wrap with cooking spray and line a 8x8 baking pan
Pour the marshmallow into the prepared pan
Spray more pastic wrap and cover the marshmallow while pressing it evening in the pan
Leave covered and let rest for at least 4 hours
Spray a knife or scissors with cooking spray
On a plate, mix the powdered sugar and corn starch
Cut the marshmallow into 2 inch squares and coat all sides with the powder
Store in air tight container for up to 7 days