Whisk together 2 envelopes unflavored gelatin and ⅔ cup water in the bowl of a stand mixer. Let the gelatin sit to bloom while you prepare the rest of the ingredients.
In a medium saucepan, combine 2 cups granulated sugar, ½ cup water, and ¼ teaspoon salt and bring to a simmer over medium-high heat. Attach a candy thermometer to the side or use a candy thermometer spatula (I love mine). Continue to cook, stirring occasionally, until the temperature reaches 225°F; which should take about 5 to 6 minutes. Once the mixture reaches this temperature, immediately add ½ cup light corn syrup; this will drop the temperature, but it will rise back up quickly.
Continue to cook, stirring constantly, until the temperature reaches 238°F, about 2 to 3 minutes more. Once the mixture reaches this temperature, immediately remove the pan from heat.
Turn the stand mixer on low speed (stir setting); while running, slowly pour the sugar mixture down the side of the bowl into the gelatin mixture. This is going to smell awful, like a wet dog, but I promise it tastes amazing - some serious chemical reaction magic happens here.
Once you have added all the sugar syrup, increase speed to medium (6 on a KitchenAid mixer) for about 1 to 2 minutes, then to high (10 speed) and whip until the mixture becomes very thick, fluffy, and glossy, about 6 to 7 minutes. Add the 1 tablespoon vanilla extract and whip for 30 additional seconds.
The marshmallow topping is done when it slowly falls back into the bowl from the whisk. After a few minutes, what's left on the whisk should start to firm up and have a firmer/airier marshmallow texture.
Spread marshmallow cream out on the brownies so it’s relatively level.
Let sit for 4 hours before cutting.