Combine brown sugar and egg yolks in a large mixing bowl; beat until well blended. Sift together flour, salt, and cinnamon in a small mixing bowl. Gradually add two-thirds of flour mixture to creamed mixture alternately with water, beginning and ending with flour mixture. Stir well after each addition. Add chopped gumdrops and pecans to remaining flour mixture; stir to coat well, and set aside.
Beat egg whites (at room temperature) in a small mixing bowl until stiff peaks form. Fold into batter alternately with reserved gumdrop mixture.
Spread mixture evenly in a greased 15- x 10- x 1-inch jellyroll pan. Bake at 350° for 20 minutes or until a wooden pick inserted in center comes out clean. Set aside to cool in pan.
Combine remaining ingredients in a small mixing bowl; beat until well blended. Spread evenly over cookies in pan. Allow glaze to set before cutting into 3- x 1-inch bars.