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and am treating him coldly which is VERY much different from the way it normally would be.

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Big mistake, you just tipped your hand. The little crafty bastard knows now that you suspect him, so you won't be able to surprise him with an out of left field comment that leaves his jaw hanging. He's probably upstairs now practicing his "surprised" faces for when you do this. He's also probably covering his tracks by throwing away the wrappers from all those baseball card packs that he bought.

Your best bet now is to be able to convince him that it would be much better to resolve this between the pair of you than to get his parents involved. I'd probably put money on him being able to pysche you out though.