Bloom the gelatin in the 70g cold water and set aside. Once bloomed, place in the bowl of a stand mixer.
Combine the granulated sugar and the 125g water in a pot. Cook to 115°C/240°F.
Pour the cooked sugar syrup over the gelatin. Whisk on high speed for about 5 minutes and cool to the touch.
Add in the vanilla paste. Stream in the 50g ice cold water.
Continue whisking until cool and holds its peaks.
Place into a piping bag with a round tip.
Spray a sheet tray with pan spray and place a parchment paper on the top.
Spray the top with a thin and even layer of pan spray. Pipe the marshmallow into little kisses.
Once the marshmallows are piped, sift the top with cornstarch.
Allow the marshmallows to set and later toss them on the tray so that the base gets coated.
Sift any excess starch and store in an airtight container.