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Mix ingredients in a saute pan and cook over medium heat, stirring frequently, until almonds are toasted and caramel is a light brown.
*Cook's Note: It is very important to start layering the filling with the marshmallow as soon as it is ready. If over whipped or held too long, the gelatin will begin to set and the texture of the marshmallow will become grainy.
Pour syrup into the egg whites in a thin stream while whipping the egg whites and until all the syrup is incorporated. While continuing to whip, add the gelatin and vanilla. Whip for 1 minute longer.