Grease a 9x13 inch baking pan and line it with parchment paper, leaving an overhang on the sides. Dust the parchment paper with some of the powdered sugar and cornstarch mixture.
In the bowl of a stand mixer, sprinkle the gelatin over 0.5 cup of water. Let it bloom for about 10 minutes.
In a medium saucepan, combine the granulated sugar, corn syrup, 0.25 cup water, and salt. Stir to combine.
Heat the sugar mixture over medium heat, stirring constantly, until the sugar dissolves. Bring to a boil and cook, without stirring, until it reaches 240°F (115°C) on a candy thermometer.
Carefully pour the hot sugar syrup into the bloomed gelatin mixture. With the whisk attachment, beat on low speed until combined, then increase to high speed and beat for 12-15 minutes, or until the mixture is thick, glossy, and has almost tripled in volume.
Beat in the vanilla extract.
Pour the marshmallow mixture into the prepared pan and spread evenly. Sprinkle the remaining powdered sugar and cornstarch mixture over the top.
Let the marshmallows set at room temperature for at least 4 hours, or preferably overnight.
Once set, use the parchment paper overhang to lift the marshmallow slab out of the pan. Cut into squares using a pizza cutter or knife lightly coated with cooking spray or dusted with the sugar mixture.
Dust the cut marshmallows with more of the sugar mixture to prevent sticking.
Notes
Store marshmallows in an airtight container at room temperature for up to 2 weeks.