From the Super Mario Wiki
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The Trio Drill is the fourth Trio Move learned in Mario & Luigi: Paper Jam, learned at Mount Brrr. While venturing through the mountain, King Bob-omb, Iggy Koopa, Lemmy Koopa, and Morton Koopa Jr. fire papercraft terrain from the cannons on the mountain's summit, with three papercraft icicles nearly hitting the trio. With a single papercraft terrain blocking the way, Paper Mario inspects one of the icicles, which gives him the idea of the Trio Drill and tells Mario and Luigi about the move.
It is similar in function and appearance to the Baby Drill/Drill Bros. moves from Mario & Luigi: Partners in Time and Mario & Luigi: Bowser's Inside Story, with some small differences. Mario and Luigi start spinning, with Paper Mario folding into a cone and joining them to dig underground. The Mario Bros. can then move underground to pass under impossibly high-to-reach walls. By holding , the player can Drill Dash to break rocks underground and start moving over soft dirt walls. If there is an opening, this can also be done to exit walls or cross a gap to another wall. Like with Trio Grab, and cancel the Trio Move.
Like with Drill Bros., the player can receive beans of various kinds, 50-Coins, and giant coins by passing through patches labeled with an "X". Additionally, paper terrain with a ? Block pattern over it can be dug into to receive either items or gear. However, digging underneath enemies still starts up a battle against them.