What off-break does: cuts back (5)
I believe the answer is:
spins
'what' is the definition.
The definition and answer are not the same part of speech.
'break does cuts back' is the wordplay.
'break does' becomes 's' (I can't justify this - if you can you should give a lot more credence to this answer).
'cuts' becomes 'nips' (nipping is a kind of cutting).
'back' says the letters should be written in reverse.
's'+'nips'='snips'
'snips' backwards is 'SPINS'.
'off' is the link.
Can you help me to learn more?
(Other definitions for spins that I've seen before include "Gyrates" , "Revolves" .)