The Republic of Palau is an island country in the western Pacific, in free association with the United States. In one way or another, the country has been under US administration since it was established, and has never had its own separate currency - it has always used the US Dollar. However, Palau allows some foreign mints to issue coins under its authority; these are denominated in US Dollars but are only legal tender in Palau, so can in a way be considered to be in "Palau Dollars", even though such a currency does not officially exist.
The coins are usually dedicated to historical or general popular culture themes not related to the country itself. Many of them are in the internationally popular half gram (0.5g) of gold collector format.
The Golden Game Controller is part of the large Golden Highlights series of specially shaped gold mini-coins by CIT Coin Invest.
The Mint says about it:
"In many video games, you chase after virtual coins. How about a real gold coin instead? Video gaming has become an international passion. And for many, long hours are spent trying to “level up” against a growing community of fellow players. Buttons are hammered, switches are toggled, and many are left with very sore thumbs. This half-gram gold coin is perfect for your “gamers” as a token of their love of the game and gives them a physical trophy of sorts!"
The coin is shaped like a game controller. Like all other gold half grams in the special shapes series, the date of issue is not written on the coin. | 
Search for Palau: Gold Half Gram (2021) Game Controller on eBay 