Combine the pretzels, butter and sugar for layer 1 in a small bowl. Then press 2 Tablespoons into a small 8-ounce cup or jar.
For the second layer, mix the cream cheese, whipped topping and sugar. Then add about 1/4 cup of the mixture onto the pretzel layer and smooth the layer with the back of a spoon, so it is touching all edges of the cup. Place in the freezer for 20 minutes.
For the third layer, get 3/4 cup boiling hot water. Then place the flavored gelatin into the water and stir for 1 minute, or until it has dissolved. Then add ice to 1/2 cup cold water, until it makes 1 1/2 cups. Stir cold water into the hot water and keep stirring until it starts to thicken. Add more ice if needed. Refrigerate for about 5 minutes. Then pour onto top of the cream layer and top with mandarin oranges. Place back in the refrigerator until it has set.