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Since items only appear in Multiplayer mode, and I have never played Multiplayer mode, these are basically descriptions taken directly from the instruction manual. Sorry. Pictures of each item would also be much appreciate, if available, of course.

Koopa Shell
Throw or kick the shell and it will slide along the platforms, damaging anything it touches, including you!
POW Block
Throw the POW Block down to flip all of the enemies on the ground, as well as damage all of the rival players on the ground.
Fish Skeleton
This has no use. Throw it away.
If you're lucky, you'll get a coin. Is that all you have to say, manual? If anyone knows what the real point of a coin is, please let me know.
Grab a heart to recover damage (a.k.a. grow if small).
You'll become temporarily invincible. I guess you can defeat enemies and damage rival players by touching them while invincible (speculation).

Sorry this section is so small, but I don't have a link cable or any friends who have a GBA/SMA, so I can't play Multiplayer. If I ever do, I'll fix this section up some. If anyone wants to type up more info here, send it to me. Credit will be given.

Mario, Luigi, and all related characters are trademarks of Nintendo of America. All rights reserved. I am in no way related to Nintendo.