From the Super Mario Wiki
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Vaulting is a move that can be performed by Mario and the other playable characters in Super Mario Run. It is performed when the player directly runs at a short piece of ground or a wall higher than the player or a small grounded enemy like Goombas and Koopa Troopas, where the player automatically jumps over the platform or enemy, removing the need to manually jump over the obstacle. If the player taps the screen while vaulting, they will perform a vaulting jump, allowing the player to defeat the enemy that they are vaulting over while making them jump higher.