This paper deals with the design of porous geometry of a heat transfer element. The proposed geometry combines a gyroid triply periodic minimal surface with the recursive principle of geometric body creation. The designed geometry is based on an attempt to increase the heat transfer surface while eliminating negative impacts on the fluid characteristics in the form of pressure loss or increase of the friction coefficient. The proposed geometry of the heat transfer element was compared with a pair of geometries based on the basic gyroid shape but with different channel size parameters. A numerical simulation was performed in Ansys Fluent 2020 R1 using the SST k-omega turbulence model for flow velocities in the range of 0.01 m.s−1 to 0.5 m.s−1, which covered a wide range of the Reynolds number and thus also flow forms in terms of the turbulence intensity. The presented results clearly show lower values of pressure loss and friction coefficient of the proposed geometry compared to the evaluated porous structures. Also, at the same time, they describe the factors positively influencing the mixing process of the liquid in the proposed element, which leads to an increase in the efficiency of the heat transfer process.