Breaking Wave is a rare Sorcery card from Invasion (INV), collector number 48. Current market price: $0.69 (foil $6.67), TCGplayer market prices via Scryfall.
You may cast this spell as though it had flash if you pay {2} more to cast it. (You may cast it any time you could cast an instant.) Simultaneously untap all tapped creatures and tap all untapped creatures.