A co-rotating twin screw extruder for forming fragments is disclosed. The extruder comprises of an intake zone for receiving one or more excipient(s) suitable for oral dosage or one or more excipient(s) suitable for oral dosage along with one or more active pharmaceutical ingredient, a melt zone for softening at least one excipient to form a viscous mass or melt and a fragmenting zone for fragmenting and cooling the viscous mass into cooled fragments and an extruder outlet for recovering the cooled fragments from the extruder.