Measure and sift the baking soda into a small bowl and set aside. Line a 9x13 baking dish with parchment paper and spray with cooking oil, and set aside.
Combine sugar, water, and corn syrup in a very large saucepan. (When you add the baking soda at the end, the mixture will increase in volume and be very, very hot so a large pan is essential to keep it from overflowing.)
Cook over a high heat, and use a wooden spoon to stir the mixture until the sugar dissolves fully.
Reduce the heat to medium-low and stop stirring the mixture. Occasionally brush down the sides of the pan with a pastry brush dipped in cold water to keep the mixture from crystallizing. Clip a candy thermometer to the side of the pan, and cook until it just reaches 300 degrees F or hard crack stage. Be careful not to burn the sugar, if it starts to turn amber coloured at all, turn the heat down.
When it comes to 300 degrees F, remove it from the heat and stir in the baking soda until just combined. Be careful not to over stir and deflate the mixture. The candy will have a chemical reaction, and foam up creating wonderful bubbles. Pour the hot candy into the prepared baking dish -taking care as it's very, very hot. Do not smooth it out, or push down the mixture with the spoon as it will deflate it and push all the air bubbles out.
Let set for about two hours at room temperature, until the candy cools and is hard. Remove from the baking dish, and use a sharp knife to break the candy into large pieces.
Optional -dip the candy into melted dark chocolate or milk chocolate.
Be sure to store the candy in a sealed airtight container, it should last for several days to a week.