A reasonable porous transport layer (PTL) is crucial to decreasing the mass-transfer loss in proton-exchange membrane water electrolyzers (PEMWEs). In this study, it was experimentally demonstrated that the gradient porosity PTL is beneficial in improving the performance of electrolyzers. The research comprehensively investigates the impact of gradient porosity PTL structures on the performance of the PEMWE, considering mass transfer and interfacial contact. It offers insights into the two-phase (oxygen-water) flow transport mechanisms within the PTLs using a 2D numerical model based on the actual PTL geometry. At the microscopic level, it analyzes how the interfacial contact impacts proton and electron transport mechanisms, affecting not only the contact resistance but also the number of effective catalytic sites for the oxygen evolution reaction. Experimental results demonstrate that the cis-gradient porosity PTL leads to a performance enhancement of 9.3% at 2.2 A/cm2. Numerical simulations reveal that the drivers of oxygen transport include the surface tension of the fibers and the pressure drop influenced by the local PTL porosity. Further analysis indicates that the lower oxygen saturation in the bottom region of the PTL with cis-gradient porosity favors a lower oxygen coverage area in the catalyst layers (CL) since the narrower pore space and higher capillary pressure increase the number of water flow paths into the CL. Overall, this study provides valuable insights for designing high-performance PTLs for use in electrolyzers.