Many insect-induced galls are considered complex structures due to their tissue compartmentalization and multiple roles performed by them. The current study investigates the complex interaction between Nothofagus obliqua host plant and the hymenopteran gall-inducer Espinosa nothofagi, focusing on cell wall properties and cytological features. The E. nothofagi galls present an inner cortex with nutritive and storage tissues, as well as outer cortex with epidermis, chlorenchyma, and water-storing parenchyma. The water-storing parenchyma cells are rich in pectins, heteromannans, and xyloglucans in their walls, and have large vacuoles. Homogalacturonans contribute to water retention, and periplasmic spaces function as additional water reservoirs. Nutritive storage cell walls support nutrient storage, with plasmodesmata facilitating nutrient mobilization crucial for larval nutrition. Their primary and sometimes thick secondary cell walls support structural integrity and act as a carbon reserve. The absent labeling of non-cellulosic epitopes indicates a predominantly cellulosic nature in nutritive cell walls, facilitating larval access to lipid, protein, and reducing sugar-rich contents. The nutritive tissue, with functional chloroplasts and high metabolism-related organelles, displays signs of self-sufficiency, emphasizing its role in larval nutrition and cellular maintenance. Overall, the intricate cell wall composition in E. nothofagi galls showcases adaptations for water storage, nutrient mobilization, and larval nutrition, contributing significantly to our understanding of plant-insect interactions.