From the Super Mario Wiki
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Bros. Items are special items used by Mario, Luigi, Baby Mario, and Baby Luigi in Mario & Luigi: Partners in Time. Bros. Items are different from regular items in that they are used for attack (oftentimes a specialized Jump attack), and require at least two heroes to be alive when utilized (some Bros. Items only work with all the four heroes together, though).
List of Bros. Items
The table below shows the Bros. Items available in the game, along with the number of bros. required to use each of them: