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Step 2
Place 20 paper or silicone muffin liners on a baking sheet.
Step 3
Place the chocolate and coconut oil in a medium heat-safe bowl. Place the bowl over a medium pot of simmering water, and heat until smooth and fully melted. Remove the bowl from the pot.
Step 4
Spoon 2 tablespoons of the melted chocolate into each muffin liner. Use a small spatula or the back of a small spoon to draw the chocolate up the sides of the liners to evenly coat them. Let set for 30 minutes until firm. Reserve the remaining chocolate mixture.
Step 5
Place ? cup cool water in the bowl of an electric mixer fitted with the whisk attachment and sprinkle the gelatin over the water to bloom it.
Step 6
Meanwhile, in a small pot, stir together the sugar, salt and 3 tablespoons water over medium heat. Continue stirring; once the sugar begins to melt and the mixture simmers, stop stirring and let it boil until a candy thermometer reads 235°F. Pour the syrup over the bloomed gelatin in the bowl of the stand mixer.
Step 7
Whip the mixture on medium speed until thick and white, 5 to 6 minutes. Add the vanilla extract and whip for 1 minute more. Transfer the marshmallow filling to a piping bag or disposable zip-top bag. (It can be helpful to grease your spatula with nonstick spray before using it to transfer the filling.)
Step 8
Cut a ½-inch opening from the tip of the bag. Pipe the marshmallow into the prepared cups, filling to about ¼ inch under the edge of the top rim. Let set for 15 minutes.
Step 9
Warm the remaining chocolate mixture over the pot of simmering water until melted and smooth, if necessary. Spoon about 1 tablespoon of the melted chocolate on top of the marshmallow in each cup. Let set for 30 minutes until firm before serving.