Rabbi Daniel Glatstein explains that eating on Erev Yom Kippur is a mitzvah that is symbolically equal to fasting on both the ninth and tenth of Tishrei.

To enhance this, he suggests twelve specific intentions to keep in mind while eating. These include intending to gain the strength to fast, celebrating the joy of the Yom Tov, expressing gratitude that the day of Kaparah has arrived, and performing the act with teshuva, love for Hashem, reverence, and joy. Additionally, he suggests focusing on bringing nachas to Hashem, providing merit and protection to all of Klal Yisrael, and intending to expedite the final Geualah.