Corn flour is a fine powder made by grinding dried corn kernels (maize). Corn flour is naturally gluten-free, which means baked goods featuring corn flour won’t produce the same rise as those made with wheat flour, but they will be tender and full of corn flavor. Corn Flour is the finest corn starch. It is used in the making of many varieties of bakery, Chinese dishes, sweets, sauces, custards, puddings and desserts.