Mix the gelatin into the cold water in a small bowl or cup, then set aside.
Combine the sugar, corn syrup and water in a 2.5 quart saucepan.
Bring to a boil, insert thermometer and cook without stirring until the syrup reaches 310 F.
Remove from the heat and allow to sit undisturbed for 5 minutes.
Whisk the gelatin into the hot sugar, ensuring that it is incorporated completely.
Whisk the baking soda into the mixture, stirring vigorously to thoroughly incorporate.
Return the batch to the heat for 30 seconds, continuously whisking.
Pour immediately into a 9 inch springform pan.
Leave undisturbed to cool at room temperature at least 2 hours or overnight.
Remove the springform pan and using a sharp chef's knife or by hand, break into desired size pieces.
Dip into chocolate as desired.
