Rolling Sobat is a pro wrestling technique found on page 145 of Ring Dream.
It is easier to understand how it works when watching it in action, such as this 2017 video clip.
It is effectively a combination of Back Kick and Jump Kick and Spinning Kick begun when facing the target, where the 180 degree spin adds rotational power to the kick.
The rules in GURPS Martial Arts for spinning kick specify "360 degrees or more" of rotation, and that this somehow only justifies a mere +1 to damage, on an All-Out Attack, which is less than All-Out Attack Strong.
This isn't adequately beneficial so the rules on creating new techniques should be used to incentivize it.