I can't see a way that you'd be able to do that with a polygon, as technically a polygon is defined as a flat or plane, two-dimensional closed shape bounded with straight sides.
The only way I see that working is if you added segments into and out of the "holes" on top of each other from the external bounding line.
There are multiple ways to make holes within elevated surfaces, my go to being setting the linestring property Sharpness to Sharp and texture boundary and placing a null texture inside.
Hope you do find a workflow for this but I can't think of one.