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Put the sugar in pan with the cold water, heat and stir with wooden spoon until the sugar is completely dissolved.
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Once sugar is dissolved, bring to boil without stirring and allow to heat to exactly 120 degrees Celsius on a sugar thermometer (takes about 5 mins).
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Meanwhile, line a square cake tin with baking parchment, grease with a little oil or low calorie cooking spray.
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Mix together the cornflour and icing sugar and scatter a little over the parchment.
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Put the hot water in a small bowl and mix in the gelatine until completely dissolved.
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Whisk the egg whites to stiff peaks.
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Once the sugar syrup reaches 120 degrees, remove from heat and pour in the gelatine, the mix will fizz up, let it stand for a few seconds then pour into a heatproof jug.
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At a low speed, whisk eggs again while very slowly pouring in the sugar syrup, increase mixer speed until at full and whisk for 10 mins, until it leaves a thick trail over the surface.
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Whisk in vanilla essence.
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Pour into cake tin and sprinkle over some icing sugar mix. Allow to set for 5 hours.
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Once set, cut into 56 pieces, coat in icing mix, and store in an air tight container.