In the skit, Chris Pontius and Mike Kassak, both decked out in ponchos and sombreros, kneel on snowboards while holding onto ropes attached to quad bikes. The quad bikes are driven at high speeds over perilous sand dunes at the beach, causing Chris and Mike to often fall off and hit the sand at crazy speeds and angles. Mike takes the worst beating, doing a 360 degree somersault in the air in one instance before hitting the ground.
Eventually, the police arrive and forbid the Jackass crew from performing Mexican Snowboarding on the beach. Not to be deterred, the crew move further down to a smaller, uninhabited beach with even steeper dunes populated with shrubs and scrubland. They stop using the quad bike and simply ride the snowboards down the hill separately, rarely making it to the beach unscathed.