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It can be performed with Mario in the front and Luigi in the back. Luigi will jump on Mario's head and start bouncing. If the "B" Button is pressed, Mario will hold onto Luigi and jump high. If the "A" button is pressed, Luigi will get jump off of Mario, cancelling the move.
If the Mini Mario ability is used, then Luigi attempts to use the High Jump, he will act as though the A button was pressed normally. However, if Mini Mario jumps while Luigi is above, he will hit Luigi like a Coin Block. This will create 1 coin per hit, but at the cost of 1 HP of Luigi's health per hit. If Luigi is at 1 HP, there will be no effect, and Luigi will yell in pain.