Nano-kirigami metasurfaces have attracted increasing attention due to their ease of three-dimension (3D) nanofabrication, versatile shape transformations, appealing manipulation capabilities and rich potential applications in nanophotonic devices. Through adding an out-of-plane degree of freedom to the double split-ring resonators (DSRR) by using nano-kirigami method, in this work we demonstrate the broadband and high-efficiency linear polarization conversion in the near-infrared wavelength band. Specifically, when the two-dimensional DSRR precursors are transformed into 3D counterparts, a polarization conversion ratio (PCR) of more than 90% is realized in wide spectral range from 1160 to 2030 nm. Furthermore, we demonstrate that the high-performance and broadband PCR can be readily tailored by deliberately deforming the vertical displacement or adjusting the structural parameters. Finally, as a proof-of-concept demonstration, the proposal is successfully verified by adopting the nano-kirigami fabrication method. The studied nano-kirigami based polymorphic DSRR mimic a sequence of discrete bulk optical components with multifunction, thereby eliminating the need for their mutual alignment and opening new possibilities.