I suggest, that instead of using particles you split your effect into the following parts:
- Water jet from the tap - Translucent
mesh with animated flowing normal
map. - Water in the sink - Can be part of
sink paterial. Change of roughness +
flowmap driving normal map animation
to create illusion of draining water
flow. - Water drops - particle effect with
droplets flying off, where jet hits
the sink or water surface