Sift together the cornstarch, powdered sugar, and 2 tablespoons cocoa powder into a medium bowl to make a coating mixture. Spray a 9x9 metal baking pan with nonstick spray, then dust generously with one third of the coating mixture. Set aside.
¼ cup powdered sugar, ¼ cup cornstarch, 2 tbsp Dutch process cocoa powder, non stick cooking spray
In a stand mixer bowl, pour in ½ cup cold water and sprinkle the gelatin evenly over the surface. Let bloom for 5 minutes.
½ cup cold water, 2 ½ tbsp unflavored gelatin
Whisk the ½ cup cocoa powder with ½ cup boiling water until smooth. Set aside to cool slightly.
½ cup boiling water, ½ cup Dutch process cocoa powder
Combine ½ cup water, white sugar, corn syrup, and salt in a saucepan. Cook covered over medium high heat until simmering, about 3 minutes. Uncover and cook without stirring until it reaches 245 to 250°F, about 7 to 8 more minutes.
1 ½ cups white sugar, 1 cup light corn syrup, ¼ tsp salt, ½ cup cold water
With the mixer on low, slowly pour the hot syrup into the bloomed gelatin. Increase to high speed and whip until thick and lukewarm, 14 to 15 minutes. Add the cooled cocoa paste and vanilla and whip for 1 more minute.
1 tsp vanilla
Pour into the prepared pan and smooth the top. Dust with more coating mixture. Let sit uncovered for at least 3 hours, or overnight.
Turn out onto a cutting board, dust with coating mixture, and cut into squares with an oiled knife. Coat all sides of each piece before serving or storing.
Notes
Bloom the cocoa in boiling water before adding it, this is what keeps the flavor smooth instead of chalky.
Use an oiled knife or pizza cutter for clean cuts.
Store in an airtight container at room temperature for a few weeks, or freeze for up to 3 months.