I recommend reading my detailed article on Ultra-Glossy Mirror Glaze before getting started.
Bloom the powdered gelatin in 60 g (2 oz) of water and let it hydrate for 20 minutes in the refrigerator.
Alternatively, bloom gelatin sheets in a large bowl of cold water for 10 minutes.
Place the glucose syrup, sugar, and water in a saucepan. Bring to a boil and cook until the mixture reaches 103°C (217°F). Stir occasionally, being careful not to splash the sides of the pan. If splashes occur, clean the sides with a damp pastry brush.
Strain the hot syrup through a fine sieve over the sweetened condensed milk. If using gelatin sheets, add the bloomed gelatin, squeezed dry. Mix with a spatula, then pour the mixture over the chocolate in a tall, narrow container (such as a measuring jug or a container suitable for an immersion blender). Wait 1 minute, then gently stir with the spatula.
Blend for 3 to 4 minutes using an immersion blender. This step must be done carefully to avoid incorporating air bubbles. Keep the container slightly tilted and hold the blender at an angle, fully submerged at all times. Only lift it out at the very end.
You’ll notice that blending makes the glaze smoother, more fluid, and much shinier.
Strain the glaze through a fine sieve into an airtight container and cover it directly on the surface with plastic wrap. Refrigerate until the next day (you can also leave it in the saucepan if you plan to use it the following day).