I don't think there's any state change. The change is at the physical level. Physical kinetic energy is absorbed in the process of pulverization. Presumably some heat was produced in the reaction as well. I have not seen any competent calculation that would compare the amount of heat produced to the amount of energy absorbed in pulverization. It is a very interesting question.
In the absense of any chemical or state change, the calculation is very simple: any energy that goes in that does not come out (as sound, vibrations, or whatever) is converted into heat.