@mhgoodall
There is no definitive answer to that question (see above). But, the probable answer is no.
The consensus among tax experts is that it is parental support, because the parent is the owner of the plan, regardless of whether the student or the parent is the "recipient" of the distribution.
But, if your are going too try to claim that as student self support, it would be better, for your case, if the distribution was sent to the student.
