We present a linear-response theory of magneto-quantum-resistance osci
llations of the in-plane resistances R-xx and R-yy in two coupled quas
i-two-dimensional electron layers in tilted magnetic fields B=(B-paral
lel to, B-perpendicular to), and explain recent data from GaAs/Al(x)Ga
l(1-x)As double quantum wells. In this system, the electrons are in th
e two tunnel-split ground sublevels. The cyclotron masses of the two o
rbits on the Fermi surface have opposite dependences on the in-plane f
ield B-parallel to: one increases monotonically, while the other decre
ases as a function of B-parallel to, in the regime of interest. As a r
esult, the rungs of one Landau ladder sweep up through the Fermi level
, while those of the other Landau ladder sweep down when B-parallel to
is increased at a fixed perpendicular field B-perpendicular to. Ridge
s are obtained in the three-dimensional plots of both R-xx and R-yy an
d the density of states versus (B-parallel to, B-perpendicular to) due
to Fermi-level crossing by the rungs of the Landau ladders. Giant pea
ks are obtained when two ridges intersect each other. The (B-parallel
to, B-perpendicular to) dependence of R-xx as well as theoretical evid
ence of magnetic breakdown yields good agreement with recent data from
GaAs/AlxGa1-xAs double quantum wells. [S0163-1829(98)05027-9].