I need help with "PPC cloacking script"

I think this is "cloacking" but you know when you enter a website it be a invis "banner" and when u click it open a new window with the link and after be the invis "banner" removed so the user can use the website

No cloaker not work this type cloaker safe your money page and visitor go your money page and bots go your safe page

That is not related to cloaking, but its kind of website coding related, where it will lock the page unless you click the banner, and then when you click it, it will go to new page, and the current page will be unlocked and banner will be removed.

It's seems like you are describing a popup or pop-under that is triggered when you click anywhere on the page. Such thing are done with JavaScript.
Just Google something like: "javascript new window onclick" or "new window on body click".
I believe that some solutions may be blocked by browsers, like adding a "click" event handler on body, but I think you can bypass that by adding invisible element with 100% width and height and adding handler on it.