Have bloomed gelatin and corn syrup in mixer. Meanwhile, cook sugar, water and invert sugar to 110˚C and add to mixing bowl.
Whip on medium high until mixture has cooled to 40˚C, (slightly warm). Reduce mixer speed and stream melted chocolate into the gelatin mixture.
Cast in an oiled 9” x 13” aluminum pan. Apply a thin coat of vegetable oil to a piece of paper, press to level.
Once the marshmallows have set (about 4 hours or overnight), cut into desired shape and toss in a 50/50 mixture of powdered sugar and Guittard Cacao Rouge.