https://gamesartist.co.uk/gas-mask-material-breakdown-mikhail-kondratovich/
Mikhail Kondratovich was inspired by an abandoned elementary school in Chernobyl, Ukraine. In this article, he goes through his workflow in making this amazing gas mask substance material. Entirely done in Designer and rendered in Marmoset Toolbag.
https://www.artstation.com/materialartist
https://www.artstation.com/artwork/g2rJ1Q