Two or more different materials such as food material are co-extruded through adjacent orifices of an extruder. The flows of the two materials are cut in a direction transverse to the flow to form segments of flow. These segments are interspersed so as to join upstream and downstream of each segment of first material to a segment of a second material. Generally two rows of joined segmented flows are extruded side by side. Preferably between the two rows is formed a boundary cell wall which usually is transformed to a harder material after extrusion. Cell walls of the harder material may surround, in two or three dimensions, cells of softer or foamed material. The apparatus and method to provide the food product having the cell-like structure is particularly useful for producing confectionery products formed of chocolate, marzipan or dough materials.