Butter and flour a 9×9-inch pan, tapping out the excess flour.
In a small bowl, sprinkle the gelatin over the cold water.
In a deep, medium saucepan, combine sugar, corn syrup and 1/2 cup water. Heat over medium heat, stirring until the sugar has dissolved. Bring mixture to a boil.
Carefully clip a candy thermometer onto the saucepan. Cook the syrup without stirring until it reaches 310 degrees F.
Remove the saucepan from heat, and allow to sit until the bubbling stops, about 2 minutes. Slowly whisk in the gelatin. Sprinkle baking soda over the syrup. Whisk aggressively. Return the saucepan to the heat and continue to whisk aggressively to expand the syrup, about 30 more seconds.
Immediately pour the mixture into the prepared pan. Allow the mixture to settle into the pan and cool, at least 2 hours up to overnight.
Remove the candy from the pan. Use a metal kitchen mallet to carefully break the candy into bite-sized chunks.
Prepare a baking sheet lined with wax paper, and set aside.
In a double boiler, melt the dark chocolate. Dip sponge candies in the chocolate and transfer to the prepared baking sheet.
Chill the candies in the fridge to set the shell. Serve at room temperature.
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