A flute cut is a very simple, quick and accurate way of removing the surface of the twinwall sheet between two walls.
There are many reasons why you would want to make a flute cut such as to sharpen a fold or to clean up the edges of a sheet of twinwall - or the trailing edges of elevons or elevators etc.
How to make a flute cut
The animation below shows the basics of the technique. In essence, the 'top' of a wall is used like a straight edge to guide the blade along the cut.
As per the movie, hold the blade (knife or razor) at a shallow angle and pull it gently along the top of the wall, cutting through the flute. Maintain a steady pace and you'll find it cuts very cleanly.