Line an 8x8-inch square baking pan with parchment paper, ensuring the paper extends slightly over the edges for easy removal. Set aside.

Pre-measure the baking soda and keep it within reach. Once the sugar mixture reaches the correct temperature, you will need to add it immediately.

In a medium-sized heavy-bottomed saucepan, combine the granulated sugar, corn syrup, and water. Stir the mixture over medium heat until the sugar dissolves and the liquid becomes clear.

Once the mixture begins to boil, attach a candy thermometer to the side of the saucepan. Ensure the thermometer's tip does not touch the bottom of the pan. Without stirring, allow the mixture to reach 300°F, also known as the "hard crack" stage.

Remove the saucepan from the heat and quickly stir in the baking soda. The mixture will foam up immediately. Stir just enough to evenly distribute the baking soda without overmixing, as over-stirring will deflate the airy texture.

Pour the foamy mixture into the prepared baking pan. Avoid pressing down or smoothing the surface, as this can flatten the candy. Let the mixture cool at room temperature for at least 1 hour.

Once the candy has fully hardened, remove it from the pan using the parchment paper. Break it into pieces by hand or use a knife or mallet for more precise shapes.

If desired, melt chocolate of your choice and either drizzle it over the candy pieces or dip each piece for a more indulgent treat. Allow the chocolate to set completely before serving.