My HO scale Wabash Railroad is built on two levels, connected by a helix. The helix is a 30' radius with 4" between levels which gives a grade of just over 2%. Construction is straight forward. A series of plywood arcs were cut and slots cut in the ends for a biscuit joiner.
The roadbed is Homasote ripped to width and slotted to allow it to be bent to the desired radius. A series of 1 x 2 verticals have small angle brackets screwed on at the correct elevations and the roadbed is laid on top. Track is laid as the helix progresses. The helix and the staging yards are the only commercial track being used.