Place ½ cup of wter, and the gelatine in the bowl of a stand mixer, with the whisk attachment.
In a pan combine the remaining water, corn syrup, sugar, and salt. Cook over a medium high heat, until a candy thermometer reaches 240 degrees F. This will take about 8 minutes. As soon as it reaches 240 degrees, remove it from the heat.
With the mixer running on low speed, pour the sugar mixture down the side of the bowl slowly. Once the sugar mixture is all added, turn the mixer onto high speed. Let the mixture whip for about 12-15 minutes, until the outside of the bowl is lukewarm and no longer hot, and the mixture is light and fluffy. In the last minute, add the vanilla to the mixture.
Meanwhile, prepare your pan. To make the marshmallow thin enough to be cut out with a cookie cutter, we used a cookie sheet. Spray the cookie sheet with cooking spray. Combine the cornstartch, and powdered sugar in a bowl, and use it to coat the sprayed cookie sheet. Reserve the extra cornstarch, and powdered sugar mixture.
Ater the marshmallow mixture is finished whipping, use an oiled spachula to spread in evenly into the cookie sheet. Sprinkle the marshmallows with more of the cornstarch and powdered sugar mixture. Let set at least 4 hours, or overnight.
To create the mug toppers, use cookie cutters to cut out shapes. Coat the cut edeges with the cornstarch and powdered sugar mixture.
To decorate the marshmallow cut outs, melt chocolate in the microwave, and use a ziplock bag with the corner snipped off to drizzle the marshmallows with chocoalte. While the chocolate is still melted add sprikles.