With the continuous development of high-pressure water jet technology, research on the optimization of structural parameters for multi-nozzle configurations, the perforation effect of jet rotational impact rock breaking, and the impact force during rock breaking has received increasing attention. Through the development of a self-designed high-pressure water jet rotational drilling test device, rock breaking experiments were conducted on sandstone of different strengths using jet streams with different inclination angles, various combinations of nozzles, different target distances, and different rotational speeds. The parameters and structure of the multi-nozzle jet drill bit were optimized, and the impact of water jet-rock breaking effects was studied. The rationality of different inclination-angle jet streams in rock breaking was verified using the ALE-FEM coupling method. The changes in the force on the target body and the fragmentation mode during rock breaking with different inclination-angle jet streams were analyzed. The results showed that under the condition of adjustable inclination angles, a smaller inclination angle resulted in greater depth and a smaller diameter of rock breaking, while a larger inclination angle resulted in greater width and a smaller depth of rock breaking. The optimal combination of multi-nozzle jet streams was determined to be 20°, 30°, and 60°, which achieved a balance between rock breaking and borehole expansion performance. The efficiency of multi-nozzle jet rotational rock breaking decreased with increasing target distance, with the optimal range being 2 to 4 mm. The rotational speed of the multi-nozzle jet stream had a significant impact on rock-breaking efficiency. Under the same target distance conditions, as the drilling speed increased, the volume of rock breaking initially increased and then decreased, and the rate of volume attenuation increased with increasing target distance. The forms of rock breaking in multi-nozzle jet streams were not identical. Jet streams with smaller inclination angles mainly caused tensile failure through axial impact, while those with larger inclination angles primarily caused shear failure through radial impact. This study provides valuable guidance for optimizing the structural parameters of multi-nozzle jet drill bits and researching rotational rock breaking.