ImpactCollision.cs

using UnityEngine;

public class ImpactCollision : MonoBehaviour
{
    public GameObject collisionEffect;
    public GameObject destroyedVersion;

    public float rotationSpeed = 100f;
    public float minimumEffectForce = 2f;
    public float minimumBreakForce = 4f;

    private GameObject instantiatedEffect;
    private ParticleSystem activeParticleSystem;
    private bool effectActive = false;

    private void OnCollisionEnter(Collision collision)
    {
        if (collision.relativeVelocity.magnitude > minimumEffectForce && !effectActive)
        {
            instantiatedEffect = Instantiate(collisionEffect, transform.position, Quaternion.identity);
            activeParticleSystem = instantiatedEffect.GetComponent<ParticleSystem>();
            activeParticleSystem.Play();
            effectActive = true;

            if (collision.relativeVelocity.magnitude > minimumBreakForce)
            {
                Instantiate(destroyedVersion, transform.position, transform.rotation);
                Destroy(gameObject);
            }
        }
    }

    private void Update()
    {
        if (!effectActive) return;

        if (instantiatedEffect.transform.position != transform.position)
        {
            instantiatedEffect.transform.position = Vector3.MoveTowards(instantiatedEffect.transform.position,
                transform.position,
                2f * Time.deltaTime);
        }

        instantiatedEffect.transform.Rotate(0, rotationSpeed * Time.deltaTime, 0);
        if (activeParticleSystem.isStopped)
        {
            Destroy(instantiatedEffect);
            effectActive = false;
        }
    }
}