Like others mention, it tricks your tongue into thinking it’s cold because of magic and chemistry. Besides a nearly undetectable bitterness, there is absolutely no flavor in menthol. That means it leaves no lingering flavor, and has no flavor that can “not mix” with other flavors. Therefore it’s a perfect candidate for a universal “fresh” flavor. On top of all that, the stuff is dirt cheap — which is probably the most important requirement!
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