Here are the instructions and files you will have to edit to get this feature. This will also enable the side switch settings (Mute or Lock Rotation).
You’re going to need a jailbroken iPhone 4 or iPhone 3GS running iOS 4.3 beta 1 OR 2 (as they’re both jailbroken). Here are the 5 files you’re going to need to edit:
1. N90AP.plist in /System/Library/CoreServices/SpringBoard.app/
2. General.plist in /Applications/Preferences.app/
3. Settings.plist in /Applications/Preferences.app/
4. com.apple.springboard.plist in /var/mobile/Library/Preferences
com.apple.springboard.plist
1. Add “SBUseSystemGestures” as a key.
2. Set it to “true”.
You can use the other entries in that .plist file as an example.
N90AP.plist
1. Add “multitasking-gestures” as a compatibility.
2. Set it to “true”.
You can use the other entries in that .plist file as an example.
General.plist
1. Download this modified General.plist (thanks to @k0mpresd).
2. Replace “General.plist” in /Applications/Preferences.app/ with the one you’ve just downloaded.
Settings.plist
1. Download this modified Settings.plist (thanks to @k0mpresd).
2. Replace “Settings.plist” in /Applications/Preferences.app/ with the one you’ve just downloaded.
Do a respring or a tethered-boot, and you should see “Multitasking_Gestures” at the top of the list in Settings. Turn it on (should be on already), and use the gestures. The side switch toggle is also in the General section.

Checkout the video below.
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