Its been a while so excuse me if I don't remember correctly--
But a good spot is by the SSV safe house-- the road that goes past it (in front) dead ends-- at the end there is an embankment and above there is a rail for the road up there-- get as much speed as you can in an infernus, stinger, or cheetah and hit it at different angles--- if you do it right you will get good rotation and sometimes flips and stuff---
Flips are almost always luck--- try taking the bridge from SSV to SI and hitting that curve/ramp that launches you into the park... sometimes you will get a lucky bounce-- in LCS I got 3 flips with that method... I don't recall how I got good flips in GTA3-- cheetahs, stingers, infernus are also good for flips...
If you want insane stats-- try the GTA3 superjump--- (if you are on PS2)-- follow the link in my sig and then follow the link I referred to in my post on where I learned how to do it... there are several GTA3 superjump vids there-- I think some of the vid links are dead though.
HTH,...