Baking Soda (sodium bicarbonate) is an odorless, white crystalline powder that acts as a leavening agent when mixed with acidic ingredients and heat. When activated, it releases carbon dioxide bubbles that help give baked goods their rise and tender crumb. It also helps balance pH in recipes, reducing sharpness from acidic components and enhancing overall flavor. Slightly bitter if used in excess, it.s strongest in items like cookies, cakes, and quick breads where texture and lift are key.