Place gelatin and cold water in the bowl of a stand mixer fitted with the whisk attachment. Stir briefly and let bloom for 5-10 minutes.
In a small saucepan, combine sugar, corn syrup, water, and salt. Cook over medium heat, stirring gently only until sugar dissolves.
Once boiling, stop stirring. Cook until the syrup reaches 240 degrees F on a candy thermometer.
With the mixer on low, carefully pour hot syrup into the bloomed gelatin in a slow, steady stream down the side of the bowl.
Increase mixer speed to high and whip for 6-7 minutes, until mixture is thick, glossy, and increased in volume. Add vanilla and whip for another 15 to 20 seconds.
Pour/scrape the marshmallow over the cooled brownie layer and smooth into an even layer with a lightly greased offset spatula.
Let the pan sit uncovered at room temperature for at least 4-6 hours or refrigerate uncovered (or very loosely tented) overnight. This will give the marshmallow layer time to set.