The site is incredibly simple: you enter any English phrase you can think of, and it uses Google’s automated translator to convert it into Japanese. And then it translates it back into English. And back into Japanese. At each step along the way, the words you began with gradually take shape to form something entirely different and (hopefully) awesome. The retranslations continue until you reach what the site calls ‘equilibrium’, when the English and Japanese words translate back and forth into exactly the same thing. Fortunately, it usually takes at least a few steps for your words to reach equilibrium, and the resulting sentences are often hilarious.
TechCrunch gives the example of “May the Force be with you,” which reaches equilibrium with “October 5 power, to please”; you can find many more examples at MetaFilter, whose snarky and obsessive denizens are a perfect audience for this.