Add sugar and water to a pot and boil to medium ball stage 130 C

Add egg whites to a stand mixer bowl with whisk attachment. Whisk to soft peak stage

Add hot sugar by pouring it to the side while whisk is on

Once all sugar is added, add bloomed gelatin leafs

Allow to whisk on high speed until cooled to room temp

Prepare a sheet pan by generously spraying powdered sugar until well covered

Spread an even layer then cover with powdered sugar

Let sit and dry out in room temp then cut into desired size to serve