as has already been pointed out, the bioavailability of oxy is higher orally than intranasal
, however SWIY is going to get higher faster/get a better rush if SWIY rail them than eat them.
regardless of how SWIY takes them, SWIM
suggests buying a hose clamp to grind the pills up. they cost ~1$ at the hardware store, and SWIY just peels off the coating and runs the pill against the "sharp" side of the clamp and it turns the pill into a really fine powder.
then either parachute the powder (fold it into a piece of tissue and swallow) or rail it.
SWIM STRONGLY suggests lowering the dose described in the OP, as SWIY did not crush the pill, and so did not "disable" the time release. taking that much all at once could be very dangerous and even fatal.
SWIM suggests starting at ~10mg of crushed oxy and working your way up from there.
have fun but be safe.