Enjoyment: I was really fun playing the entry, can definitely see people dropping couple of hours in it. I'm a bit torn about the parcel balancing part, whether I like it or dislike it...reminds me a bit of the fishing mechanic in Stardew Valley, which can get frustrating/annoying after some time.
Gameplay: Snappy and easy controls, love the slight shift in controls depending on the dimension you're in. Lot of potential of new mechanics to add.
Innovation: Racing through town and keep the bar in the middle of a cursor, I can think of some similar things, but the dimension shift during the racing phase does bring something new to the table and it works!
Theme: It surely is either a strange town shifting its properties or strange car moving through the dimensions.
Visuals: It really looks polished and was well put together.
Audio: Similiar to visuals, the tune is catchy, most sfx are well chosen.
Overall great submission.