This flip is probably the easiest one to start on.
Before doing the trick on the water it is a good idea to visualize
exactly what you are going to do when you hit the wake. If you can go
through all the movements and imagine what it will be like, it will help
your body do the right things on the water. OK, so now you're on the
water and ready to go.
Do some wake jumps from one side to the other and as you leave the
top of the wake imagine yourself initiating the roll.
When you have done this a couple of times you're ready to try it -
don't be scared now. Pull out to the side of the boat, as you start
drifting in then start your cut. Keep your arms in and cut in a little
harder than when you were jumping the wake, this will help you get some
more air, but don't cut too hard. As you approach wake keep edging all
the way up to the top. Don't start your rotation just yet; let the board
get airborne first. This will feel really weird at first because you
think you have left it too late to start your rotation.
To start the rotating movement you should look over to the back of
your shoulder, your left shoulder if the wake is on your right, and vice
versa. Make sure you put a lot of effort into this part, otherwise you
won't make it all the way round. When you're upside-down, look for the
boat and keep looking at it the rest of the way round. This will keep
your head and board above the water! Now as you're nearly the right way
up, look for a good place to land (spot your landing). If you judged the
cut just right you should land on the down side of the wake and the pull
from the boat shouldn't be too great. Remember to keep your arms in and
down all of the way round as this makes you rotate round your hips.