JB showed this to me not long after I joined theory11 full time (though, it was an earlier version then). It really is a spectacularly cool thing. His statement above is 100% accurate. You impossibly break the coin in half. The effect itself is really that simple. I've been playing with the final product the last couple weeks, and I love it. Such a natural, off-beat, organic feeling trick. You can be sitting with friends waiting for a meal, grab a coin, and go "watch this".
The biggest thing here is performing. You have to sell this trick. Put some theatrics into it! Make it look like you are digging deep for your new super strength, or for your magical power! That will turn this from a cool, unusual novelty into real magic (or a real feat of strength, depending on the direction you are trying to take it). The good news is that Break is easy, so you can focus completely on presentation.
// L