I don't think this was the intended solution because the particles pass through the pipe, but I tried very hard.
This is the same idea -- but far prettier -- to my first godot xr game jam entry: Smoke on the Wirral by goatchurch for Godot XR Game Jam - itch.io
How did you detect the particles had hit their targets? I had to do it by placing low-resolution cameras on them and reading the pixels.