Colossal magnetoresistance (CMR) is highly applicable in spintronic devices such as magnetic sensors, magnetic memory, and hard drives. Typically, CMR is found in Weyl semimetals characterized by perfect electron-hole symmetry or exceptionally high electric conductivity and mobility. Our study explores this phenomenon in a recently developed graphene moir system, which demonstrates CMR owing to its topological structure and high-quality crystal formation. We specifically investigate the electronic properties of three-dimensional (3D) intertwined twisted graphene spirals (TGS), manipulating the screw dislocation axis to achieve a rotation angle of 7.3. Notably, at 14 T and 2 K, the magnetoresistance of these structures reached 1.710%, accompanied by an unexpected metal-to-insulator transition as the temperature increased. This transition becomes noticeable when the magnetic field exceeds a minimal threshold of approximately 0.1 T. These observations suggest the existence of complex, correlated states within the partially filled three-dimensional Landau levels of the 3D TGS system. Our findings open up new possibilities for achieving CMR by engineering the topological structure of 2D layered moir systems.