To learn how to use the basic VFX tools of UE4, especially Niagara, I decided to make this small project that allows using some of its more advanced capabilities, such as the ability to read from the GBuffer or using meshes to distribute particle spawn positions.

Image of the game running on an Android emulator.
GBuffers in Niagara
Niagara is a fairly comprehensive particle system in Unreal Engine, which allows visual editing through a highly configurable module system. One of those modules allows you to read the current GBuffer at the position a particle has in ScreenSpace. This way, you can use the color for multiple purposes.
In this case, what I do is apply the GBuffer color to the particle once it spawns, as if it were a piece of the object that has broken. This generates a quite plausible decomposition visual effect, easy to modify and scalable depending on the target performance. Additionally, being a GPU-managed particle system, hundreds or thousands of them can be used without issues on modern hardware.

Niagara particle system emitter.
Vanishing mode: Sphere
This vanishing is performed using the sphere in which the geometric model is circumscribed as a reference. The effect is quite uniform and takes the same time from any direction.

Vanishing mode: Cube
This vanishing is performed using the bounding box of the geometric model as a reference. It allows for a more accurate vanishing, especially in figures. It may cause visual issues if there is geometry very close to the vertices of the bounding box.

Demonstration of the effect in the Editor.