Both vaping and cigarettes produce microscopic particles. It's not the particles but what they are made of that is harmful. Cigarette particles contain lots of partially burned hydrocarbons. Vaping particles do not: they are almost completely glycerin, propylene glycol, the flavor additive and a little nicotine.
Don’t forget the “... microscopic toxins known as particulate matter.” According to the CDC:
“Particle pollution — also called particulate matter (PM) — is made up of particles (tiny pieces) of solids or liquids that are in the air. These particles may include:
Dust
Dirt
Soot
Smoke
Drops of liquid
Some particles are big enough (or appear dark enough) to see — for example, you can often see smoke in the air. Others are so small that you can’t see them in the air.
In other words, they are “magicules”. Particles of “dark magic”, excessive consumption of which turns people into goblins or slimes.