Based on the search results, "99 lashes" refers to a punishment that Cristiano Ronaldo, a soccer player, was rumored to face in Iran for hugging and kissing an Iranian painter. However, the claim has been debunked as false by AP News. The punishment of 99 lashes is a form of punishment for adultery in Iran. It is unclear what materials or ingredients are involved in this punishment, as it is a physical punishment inflicted on the body.
In summary, "99 lashes" refers to a punishment for adultery in Iran, but it is not a product or material.