Cut the nougat into equal-sized squares (approximately 2 inches by 2 inches). Sprinkle the table surface with powdered sugar and then roll out the marzipan with a rolling pin to a thickness of about 0.2 inches. Cut into squares of the same size as the squares of nougat. Make the little ‘gift packets’ keeping to the following order: a layer of nougat - a layer of marzipan - a layer of nougat - a layer of marzipan - a layer of nougat. Unroll the liquorice wheels and wind a length of the liquorice around the gift packet, finishing off with a neatly-tied knot (as if you were wrapping a gift).