Can the "Reject All" option be available only in the second information layer, for example after clicking the "Cookie Settings" button?

ANSWER

No.

The option to refuse consent should be available on the same screen and with the same level of ease as the option to give consent.

Allowing users to consent with a single click, while requiring them to take additional steps to refuse consent (for example, first clicking "Cookie Settings" and then "Reject All"), limits the freedom of users who want to access the website or application as quickly as possible.