Parashas Shemos · Passuk 1:11
וַיָּשִׂ֤ימוּ עָלָיו֙ שָׂרֵ֣י מִסִּ֔ים לְמַ֥עַן עַנֹּת֖וֹ בְּסִבְלֹתָ֑ם וַיִּ֜בֶן עָרֵ֤י מִסְכְּנוֹת֙ לְפַרְעֹ֔ה אֶת־פִּתֹ֖ם וְאֶת־רַעַמְסֵֽס׃
They placed upon him taskmasters in order to afflict him with their burdens; and he built store-cities for Pharaoh — Pisom and Raamses.
Torah Temimah points to Sotah 11a (verified).
את פתם ואת רעמסס — פליגי בה רב ושמואל, חד אמר פיתם שמה ולמה נקראה רעמסס מפני שראשון ראשון מתרוסס, וחד אמר רעמסס שמה ולמה נקראה פיתם מפני שראשון ראשון פי תהום.
English: “Pisom and Raamses” — Rav and Shmuel disagree. One said its name was Pisom, and why was it called Raamses? Because the first [section] would collapse (misroses). The other said its name was Raamses, and why was it called Pisom? Because the first [section] was a mouth of the abyss (pi tehom).
Custom — dual etymology of the city names.
The store-cities were constructed so that the work could never be completed; each portion that was built immediately failed.