Complex sentence: The train then drops to a point just above a body of water, at the same time making a 270-degree right turn, where water jets spray up near the train to make ot look as though the train is actually hitting the water.
Split into simpler sentences: The train then drops to a point where the train is just above a body of water, at the same time making a 270 degree right turn. This is also the point where water jets spray up near the train to add the effect that the train is actually hitting the water.