Line a large baking sheet with parchment paper. Set aside.
Hook your candy thermometer to the side of a large heavy bottom pot, allowing room for expansion of the sugar syrup. Be sure that the tip of the thermometer does not touch the bottom of the pot—you want to measure the true temperature of the syrup, not the pot.
Place the sugar, corn syrup, and vinegar in the pot. Begin to heat over medium heat, stirring frequently.
The mixture will melt, and then begin to bubble. As the temperature rises the bubbles will be smaller and closer together, as the water evaporates from the mixture. The mixture will darken to a caramel color.
Bring the mixture up to about 285º F, the soft crack stage (see notes in post).
Once the mixture reaches temperature remove it from the heat. Working quickly, add the vanilla and mix together. Then immediately add the baking soda and mix well. The mixture will quickly fluff up and lighten in color. Mix in the baking soda completely and then quickly (and carefully) pour out onto the prepared plan, without spreading the mixture (as to not deflate the air pockets).
Allow to cool completely. Once cool (about 15 minutes), use the parchment to help you break the sponge candy (I just fold the edge of the paper over the candy and snap it, using the parchment to prevent my fingers from sticking).
Store the sponge candy in an airtight container, separating the layers with parchment paper. Be sure to keep the container sealed so that the humidity doesn't cause the sponge candy to get sticky.
Sponge candy makes a yummy treat, and an allergy friendly gift! Enjoy!