As stated, the liquid inside is fucking disgusting. Not worth it.
Generic/store-brand cough gels tend to be thinner than Robitussin brand gelcaps (and they're cheaper too!). I once tried poking a hole in the gelcaps & trying to squeeze the gel into a very thin-walled gelatin capsule - again, not worth the effort, involves a lot of waste.
I often take up to 4 pills per swallow - doing 60 pills 1 by 1 would be tedious! I'd just try taking them 3 or 4 at a time, then following up with a nice hot cup of tea; the extra warmth & fluid should help the gelcaps melt a bit faster.
I don't take DXM
for anything other than suppressing a cough or potentiating opioids
, so I have no comment on whether you'd reach Plateau Sigma with such a dose.
BUT...isn't Plateau Sigma the one where you take constant doses of DXM over time (like, many hours)? I thought it was Levels 1-4, then Sigma was something else entirely. You might wanna check the DXM FAQ again...