Reproduce like this:

1. Make a 1-block hole and fill it with water
2. The adjacent blocks must be full solid blocks (just use dirt for examples sake)
3. Stand on one of the solid blocks, but
4. Look down all  the way so that your pitch maxed out at 90 and
5. Position yourself so that your crosshair is pointing at the placed water, not the block that is keeping you from falling into it
6. Fly up a bunch, drop down - do not change your X/Z coordinates
7. Experience block break particles of the water texture upon landing

Note: this also works with lava

https://i.gyazo.com/6dccb914caa03d4e45efc94c3ff13638.mp4