According to Eli Hodapp over at www.toucharcade.com:
Cogs is a game that takes unique spin on the Pipe Mania formula for the PC currently available via Steam and Direct2Drive. In the game, players move around pipes and gears to transfer either rotational or steam power from one side of the game board to the other. The twist is, instead of simple 2D game fields, Cogs has you solving puzzles on a 3D cube.
No release date as yet but check out this gameplay trailer for a tantalising taste of what's to come.