Meanwhile, combine sugar, corn syrup and 1/4 cup water in a small saucepan, whisking only until the sugar is dissolved. Bring the mixture to a rapid boil. As soon as it is boiling, set the timer and allow to boil hard for 1 minute without stirring.
Carefully pour the boiling syrup into soaked gelatin and turn on the mixer, using the whisk attachment, starting on low and moving up to high speed. Add the salt and beat for between 10 and 12 minutes, or until fluffy and mostly cooled to almost room temperature. After it reaches that stage, add in the extract and beat to incorporate.