The most direct approach. It is clear that with any other move, Black would be better anyway, but it is not easy since g5 and h4 are not possible at the moment.
What has Black achieved in return for the exchange? f2 and e4 are very weak targets. Moreover, Black has a protected passed pawn on the h-file and the bishop pair. There is tremendous compensation, and in fact, the engines think that Black is completely winning!
Boom! Black sacrifices another exchange. In return, Black gets the important e4-pawn, ruins the pawn structure on the queenside and the light-squared bishop can join the party now via f5.
The white rooks cannot find open files and therefore their value is just anecdotal.
The threat is ...Nd2 with a fork and targeting the c4-pawn. Once c4 falls, so will d5 and the black pawns will start advancing!
The exchange sacrifice is a classical strategic element in the Sicilian Defense, and even more so in the Dragon Variation.
Black has tremendous play for the exchange. ...d5 can neutralize the bishop on b3 for good.
A positional exchange sacrifice. White tries to bury the black light-squared bishop and activate the d3-bishop.