Helium atom hat has subatomic particles in it, sub atomic particles hat has quarks in it, quarks hat has the higgs boson in it, the higgs boson hat has nothing in it, the nothing is wearing a hat with the whole universe in it
Assuming we're sticking to some kind of physical realism, either the art of cooking can fit in a virus capsid, or it's encoded into the larger laws of physics somehow. I don't think there's anything in between that could possibly respond in a complex-but-controlled way.
Edit: Although come to think of it, there should probably be more layers after roach. Maybe fruit fly next; that's an awfully big tardigrade and one of the larger protists, and as a result a normal-sized bacteria would probably fit quite comfortably on top.