Start here A cyclic tag system is a simple tape machine. You have a tape of 0s and 1s and a fixed list of short strings called productions. At each step, you look at the leftmost tape symbol. If it's a 1, you append one of the productions to the right end of the tape. If it's a 0, you append nothing. Either way, you delete the leftmost symbol and advance to the next production in the list. Repeat forever. Despite how simple that sounds, cyclic tag systems can compute anything a Turing machine can.
High school More precisely: the system cycles through productions p0, p1, …, pn−1 in order, wrapping around. At step t, production p(t mod n) is active. If the leftmost tape symbol is 1, append p(t mod n) to the tape; if 0, don't. Drop the leftmost symbol regardless. Cook showed (in the same 2004 paper) that any 2-tag system can be encoded as a cyclic tag system, and 2-tag systems are known to be Turing-complete (Cocke and Minsky, 1964).
Undergrad Cook's encoding of a cyclic tag system into Rule 110 uses sequences of A-gliders to represent tape symbols (a cluster of A-gliders = a 1; absence = a 0) and sequences of B-gliders to delimit production boundaries. When a tape symbol glider encounters a production marker glider, their collision either produces a new glider (appending a production symbol) or annihilates (appending nothing). The stationary structures serve as spacers and timing anchors. The full encoding requires the ether to extend over a huge spatial region — the initial conditions for any non-trivial computation are enormous.
Going deeper The completeness proof chain is: Rule 110 emulates cyclic tag systems → cyclic tag systems emulate 2-tag systems → 2-tag systems emulate Turing machines. Each step introduces overhead. Cook's original construction has exponential time blowup (Turing machine tape encoded in unary in the CTS, CTS encoded at huge scale in Rule 110). Neary and Woods (2006) showed that replacing 2-tag systems with clockwise Turing machines reduces the overhead to polynomial — a significant improvement, but still slow. The canonical reference for the full construction is Cook (2004), Complex Systems 15(1): 1–40, doi:10.25088/ComplexSystems.15.1.1.