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 - Combine gelatin powder and cold water in the bowl of a stand mixer. Let stand for at least 10 minutes until the gelatin absorbs the liquid and becomes firm.
03 - In a saucepan, combine granulated sugar, corn syrup, water, and salt. Stir gently over medium heat until sugar dissolves. Increase heat to high and bring to a rolling boil without stirring. Cook until mixture reaches 240°F on a candy thermometer, about 10–12 minutes.
04 - With mixer on low speed, carefully pour hot syrup into bloomed gelatin. Gradually increase speed to high and whip for 8–10 minutes until mixture is white, thick, and tripled in volume. The bowl should feel cool to the touch.
05 - Add vanilla extract and mix for 30 seconds until fully incorporated.
06 - Quickly pour marshmallow mixture into prepared pan. Smooth top with a damp spatula. Dust surface with remaining sugar-cornstarch mixture. Let sit uncovered at room temperature for at least 4 hours, preferably overnight, until set.
07 - Turn marshmallow slab onto cutting board. Cut into squares with sharp knife dusted with powdered sugar. Toss marshmallows to coat all sides in sugar-cornstarch mixture.