The system is based on the combination of two parts (1 and 1′) of differing densities with complementary tilted protuberances (2 and 2′), coupled to form a single unit. These protuberances vary in shape, length and thickness so that systems of differing rigidity can be obtained, thus achieving cushioning in virtue of the said protuberances (2 and 2′), enabling the path of the force applied to be defined, thus achieving optimum cushioning force. The system is applicable to both pressure cushioning systems (mattresses, pillows, seats, etc.) and impact cushioning systems (footwear, wheels, helmets, etc.).