Parachuting, AKA Snow bomb, “is a method of swallowing drugs by rolling or folding powdered or crushed drugs in a piece of toilet paper (or other similar paper) to ingest while avoiding the bitter taste of a crushed pill and to get into the bloodstream quicker (causing a quicker high and a “harder” high).
Taken from a pro-parachuting website: Actually the website gives instructions on how to parachute.
Why/How to Parachute a substance: As I said before, the purpose for parachuting a substance is to get an immediate effect from the drug, in street terms: Rushin Phat. By parachuting something, you get rid of the delayed reaction that the pill was originally designed for. You get the full effect at ONCE! Sounds great right?