Line an 8” x 8” pan with parchment paper and oil the paper.
Stir the cocoa into the hot water in a small bowl and stir until cocoa is all dissolved. Set aside.
Fit the whisk attachment to a stand mixer. In the mixer bowl combine the hibiscus tea with vanilla. Sprinkle the gelatin over the liquid so it can bloom.
In a heavy saucepan place the sugar, salt, corn syrup, and remaining hibiscus tea. Bring to a boil with the lid on and without stirring. Then remove the lid and continue to cook without stirring until the mixture reaches 234-240 F.
With the mixer at low speed, pour the hot syrup slowly into the gelatin mixture. Turn the mixer to medium speed for 1 minute, then bring to full speed. Whip until the mixture is very fluffy and stiff, 8 to 12 minutes. Stir in the dissolved cocoa mixture gently with a finger a little bit.
Immediately pour the marshmallow cocoa mixture into the pan and smooth the top. Let mixture uncovered at room temp for 10 to 12 hours. DO NOT refrigerate.
Mix equal parts of rice flour and confectioners sugar. Sift over the marshmallow slab. Turn the slab out onto a cutting board, peel off paper and dust. Slice with a knife blade - running hot water over the blade at each cut - into squares. Dip all cut edges in sugar/starch mixture.
Notes
Hibiscus Tea: steep 1 tbsp of dried hibiscus petals in 1 cup of hot water for a few minutes (or cold brew overnight), strain.