The theory is that as individual exhaust pulses move down the exhaust tract, they leave behind them a negative pressure wake. If the exhaust pathways come together at just the right places, (I.e. cross-pipe, instead of just true duals.) then these negative pressure wakes can help "suck" on neighboring cylinders in such a way that those cylinders achieve much higher filling then they would on their own. Some engineers state that the suction on the intake tract due to proper exhaust tuning can be as much as 500% greater than the suction caused by the piston moving down in the bore. This shows the importance of proper exhaust pressure wave tuning done with crossover pipes vs. straight duals. It is possible to cause a cylinder to draw in a greater amount of air/fuel than would be indicated by it's volume alone.
For an understanding of why this is you'll need to understand how "scavaging" works.