PREHEAT oven to 350°F. Mix pretzels, 1/4 cup of the sugar and the butter. Press firmly onto bottom of 13x9-inch baking pan. Bake 10 min. Cool.
BEAT cream cheese, remaining 1/4 cup sugar and milk until well blended. Gently stir in whipped topping. Spread over crust. Refrigerate until ready to use.
MEANWHILE, stir boiling water into gelatin in large bowl at least 2 min. until completely dissolved. Stir in cold water. Refrigerate 1-1/2 hours or until thickened (spoon drawn through leaves definite impression). Stir in strawberries. Spoon over cream cheese layer. Refrigerate 3 hours or until firm. Cut into 20 squares to serve. Store leftover dessert in refrigerator.
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