As it is widely employed in the aeronautical transmission system, a better understanding of the oil jet lubrication behavior is vital to determine the total system energy consumption. Firstly, this study presents related theoretical models such as the sum of oil jet resistance torque, impingement depth, and wetted area of the oil film for calibrating the physical characteristics of the impact of the oil jet on the gear flank. Then, in terms of the flow phenomenology of the liquid column for the oil jet impact on an isolated spur gear, a detailed transient and spatial flow field analysis becomes available, benefiting from an overset mesh method integrating with a volume-of-fluid (VOF) method. Furthermore, not only the oil jet resistance torque, but also the impingement depth as well as the spatial and temporal evolution of wetted surface by the oil film on the gear tooth given by numerical investigations were compared well with the theoretical calculations.