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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).
They replaced Bros. Attacks from Mario & Luigi: Superstar Saga and its 3DS remake, and are replaced by Special Attacks in Mario & Luigi: Bowser's Inside Story and its 3DS remake (Special Attacks being renamed Bros. Attack in the latter).
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: