The invention relates to a corrugated criss-crossing packing structure for installations that transfer material and/or heat between a gas phase and a liquid phase, comprising a first surface (10), called the primary surface, having a number of parallel channels (11). According to the invention, this structure has a second surface (20), called the secondary surface, comprised of a number of secondary packing elements (21, 31), each secondary packing element being placed inside a channel (11) of said primary surface (10) and being formed separately from the first surface. The invention is for use in cryogenic distillation.