Cursory google search looks like cauliflower mushroom? Itβs not a perfect match by looks(pictures I found look more wavy and less cup like) but the other local look alikes are even less like this.
Looks like a newly formed wasp nest to me. But as another poster pointed out, there's gaps between the holes. I don't know if newly created wasp nests have those and close when filled
In North America? Google lens gives that option, but again, Cyttaria has no 'gaps' between the 'holes' either. And it would have ventured way out of it's common ground .
We have to little information, but first rule of identifying fungi: looks tell never more than half the story. I've seen about twenty years worth of fungi in pictures and am still amazed by how often looks can be deceiving.
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