Fluffy Chocolate Marshmallows

11 Line a 9 x 13 " casserole dish with lightly oiled parchment paper, making sure the parchment covers the sides.
Hydrate Gelatin
1 Whisk 30 grams of gelatin and 175 grams of cold water in the bottom of your 5 quart mixing bowl.  Set aside to hydrate while you cook your syrup.
Cooking Syrup
2 In a heavy duty thick bottomed pot, combine 510 grams sugar, 420 grams corn syrup, and 130 grams of water.  Heat over high heat until 252F.
3 Remove from heat. Cool until 212F, undisturbed.
Making Marshmallows
4 While syrup is cooling, heat gelatin bowl over a hot water bath until gelatin is fluid. Place on the bottom of your mixer but do not begin mixing.
5 Once syrup has cooled to 212F, add to gelatin.  
6 Using the whisk attachment, mix on high for 8 minutes.  Marshmallow will double in size.
7 Turn mixer to low.  Add vanilla and cocoa.  
8 Mix on high for 20 seconds once all vanilla and cocoa has been added.
9 Spread into prepared pan.  Top with additional sheet of lightly oiled parchment. Set aside for 24 hours before cutting.
Cutting
14 Mix together cocoa and powdered sugar.
10 Cut into desired size.  Roll in cocoa and powdered sugar mix after dusting. Store in an airtight container.