Combine 12 g gelatin with 60 ml room-temperature water and let sit for 15 minutes to hydrate. Heat the gelatin in a water bath to approximately 65-70°C (150-160°F) until hot, but do not boil.
While gelatin hydrates, prepare the sugar syrup. Pour 60 ml water into a saucepan, add 200 g sugar. Cook over medium heat without stirring for 12-15 minutes until sugar dissolves completely and bubbles form. The syrup should reach 115°C (239°F). To test without a thermometer: drop a small amount into cold water—if you can form a soft ball with your fingers, it's ready.
Pour the hot gelatin into a mixing bowl. Add 0.25 teaspoon salt and 20 g vanilla sugar (or vanillin on the tip of a knife, or vanilla essence to taste).
Beat on low speed for 1 minute until salt and vanilla sugar dissolve completely. Slowly pour the hot sugar syrup in a thin stream while mixing. Increase to high speed and beat for 8-10 minutes until the mixture becomes fluffy and white.
Line a square or rectangular pan with plastic wrap and lightly oil with vegetable oil. Working quickly before the mixture sets, transfer the marshmallow to the pan using an oiled spatula. Level the surface by wetting your hands with cold water and smoothing it flat. Let sit at room temperature for 2-3 hours to set completely.
Mix powdered sugar with cornstarch and sift through a fine sieve.
Dust a work surface generously with the powdered sugar-cornstarch mixture. Turn out the marshmallow block onto the surface and roll on all sides to coat evenly.
Wet a knife or grease it with vegetable oil to prevent sticking. Cut the marshmallow block into cubes. Roll each cube thoroughly in the powdered sugar-cornstarch mixture to coat all sides. Sieve off excess powder before serving.
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