basicly the process is this:
1) take your paper the normal way you would roll with it (glue on the inside of the edge furthest from you) and turn it upside down. refold it so you have a nice "V" shape to keep the bud/baccy in. basically you are making an inside-out joint. The thinner the paper the better for this (cus you will need to see through it later), but you already knew that.
2) put your stuff inside, and begin to roll as normal (rolling the contents together, adding a roach at the end, etc.)
3) when you begin to roll, tuck the edge of the paper nearest to you (which should have the glue strip facing out) into the joint and keep rolling until you can see that this glue strip has gone ALL THE WAY AROUND. in other words, you have tucked it, then you have rolled the joint 1 complete turn.
4) you should be able to see the edge of the paper (where the glue strip is) through the other layer of paper on top of it. lick the joint up and down on top of the glue strip (which is under the paper you are licking). the water will soak through the top paper and into the glue and, after being smoothed down with your finger once or twice, should stick together firmly, like a normal spliff.
you are now left with a joint that has been wrapped only 1 time in paper, and the rest of the excess paper will be hanging off, running the length of the joint.
this paper can be ripped, cut or for a more spectacular show, burnt off. this method not only makes joints look cooler, and the person rolling it more knowledgable and sophisticated, but provides a nicer smoke as the joint only has the minimum amount of paper needed to hold it together (one layer) rather than a whole rizla or zig zag being wrapped around (multiple layers of paper).
see also: burning backflip, ultimate burning backflip and tulip
me: "what are you doing man? why dont you backroll that shit. tastes so much nicer"