The "$100 Bill Switch" was invented by circus performer Vladimir Vladimirov. It has proven to be one of the strongest, and most popular effects in all of close-up magic.
The original effect: A $1 bill is folded up and then unfolded in an extremely fair manner. It is revealed, on unfolding, to have changed into a $100 bill.
The technique used in that trick lends itsself to many other routines, and has inspired much creative thinking since its advent.
SWITCH, Unfolding the $100 Bill Change
SWITCH, Unfolding the $100 Bill Change by John Lovick (copyright 2006 by Murphy's Magic Supplies) is a 346 page book featuring dozens and dozens of handlings, techniques, and variations on that routine, contributed by many of the most respected creators and performers in magic.
The work was a labor of love for Mr. Lovick, who compiled and edited the overwhelming amount of material for years.
That labor certainly paid off, as "SWITCH", widely-hailed from the moment of its appearance, immediately became, and is likely to remain, THE go-to source regarding this classic trick.