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So I bought a small box of tap wrenches, and it had a dollar general dial caliper in it, as well as this. The guy had no idea what idea it is, and neither do i, he seemed to think it had to do something with machining
The "roller has 2 textures and 3 different sized wheels that thread on.
So that offset handle is a lot like an ironing rasp, but the cylindrical, swappable rasps set it apart. In my short search I couldn't find an example of what you have, but I didn't try super hard either. It's a cool piece. If you are into furniture or instrument making its usefulness should become quickly apparent.