While 3D Gaussian Splatting (3DGS) has recently demonstrated remarkable rendering quality and efficiency in 3D scene reconstruction, it struggles with varying lighting conditions and incidental occlusions in real-world scenarios. To accommodate varying lighting conditions, existing 3DGS extensions apply color mapping to the massive Gaussian primitives with individually optimized appearance embeddings. To handle occlusions, they predict pixel-wise uncertainties via 2D image features for occlusion capture. Nevertheless, such massive color mapping and pixel-wise uncertainty prediction strategies suffer from not only additional computational costs but also coarse-grained lighting and occlusion handling. In this work, we propose a nexus kernel-driven approach, termed NexusSplats, for efficient and finer 3D scene reconstruction under complex lighting and occlusion conditions. In particular, NexusSplats leverages a novel light decoupling strategy where appearance embeddings are optimized based on nexus kernels instead of massive Gaussian primitives, thus accelerating reconstruction speeds while ensuring local color consistency for finer textures. Additionally, a Gaussian-wise uncertainty mechanism is developed, aligning 3D structures with 2D image features for fine-grained occlusion handling. Experimental results demonstrate that NexusSplats achieves state-of-the-art rendering quality while reducing reconstruction time by up to 70.4% compared to the current best in quality.