Known apparently as the Rotary-Albany Gambit and is honoured with exactly 1 game in the opening book (masters) here on Lichess:
en.lichess.org/B5PVXXsf#0... drawn after 12 moves, not very instructive!
Looks bad to me because it immobilizes the P on d7. It can obviously not be moved because of Bxc6+; and if (after 4. 0-0) 4... Bb7, then 5. Bxc6 Bxc6 6.Nxe5 (6... Bxe4? 7.Re1 is horrible for Black). So the best move, if e5 is not to be lost, is 4... Bd6, which does even more to cramp Black's development.