How to dig in the ground !! make a replicas of Ball Nest

Hey Guys ; i am struggling with finding a way to to something like this :

when touching the screen we start creating a circle hole in the ground and if it's touching the ball , the ball will fall and collide with the sides of the hole. I really don't have any idea how to do this , so please if anyone has any idea i would be grateful. My issue is how to make the whole in the ground , because as i know the ground would be a sprite , also is it possible to use the particle system to make a ground of small circles { that looks like a sprite instead of a sprite2d } ?? and when touching a space we destroy a circle of the particles so the ball will begin to fall.

Thank you a lot for any help.