The Parry All Attacks Gem can only be won from Rare Gem Wheels. Although it is sometimes included in $50,000 gem wheels, it cannot be obtained. It has the ability is to parry any attack including shield bashes and monstrosity attacks. It can be only equipped with dual weapons, and can be sold for $500,000.
The Parry All Attacks gem can be forged with: On Parry get XP ($500,000 value), On Stab get Gold ($500,000 value), and On Magic Titan Break +1 ($125,000 value), in that order.
Another way: On magic get shield(110) , light attack gem(400) , On magic get shield (104) In that order. Also: there is a chance you'll get it when combining 3 rare dual xp gems.