The process of magnetic switchbacks contributes greatly to coronal heating and the acceleration of solar wind. It is a weakly collisional plasma process influenced by magnetic field configuration, rather than a result of purely electrostatic Coulomb collisions. This magnetic process is a consequence of magnetic scattering, in which low-energy galactic cosmic rays (3-30 MeV/nuc) interact with solar radiation, and this interaction is more pronounced during periods of heightened solar activity, including the release of Energetic Solar Particles (SEPs). Essentially, when highly modulated Galactic Cosmic Rays (GCRs) collide weakly with the solar radiation, magnetic switchbacks are formed, resulting in a form of anti-Stokes Raman scattering that increases the temperature of a magnetised plasma and accelerates the solar wind. It is unconventional Raman scattering of a highly magnetised plasma involving nonlinear, non-isotropic interactions in which an external magnetic field modifies charged-particle dynamics, producing an optical S-shaped signature. In the presence of a strong magnetic field, Coulomb collisions are significantly altered, forcing them into complex, S-shaped or non-monotonic trajectories rather than the simple hyperbolic paths observed in conventional Coulomb scattering. That is because the magnetic field induces cyclotron motion (gyromotion) which interacts with the Coulomb potential, causing the heavily charged particle to spiral or curve, intersect its asymptotic line, and create a unique S-shape before completing its scattering.