Answer: ABS

Abs is short for abdominal muscles. These are the muscles located in the front of the abdomen, and they play an important role in supporting the spine, stabilizing the core, and aiding in various movements and exercises. The clue suggests that twists, or rotational movements, can be beneficial for strengthening and toning the abdominal muscles.

Note: The provided meaning of the answer is for the latest New York Times crossword puzzle clue: They're made in the kitchen and not at the gym, it's said. Explanations are generated by AI and may be inaccurate.