By Melissa Rose Bernardo
Updated November 08, 2002 at 05:00 AM EST

Like anything enigmatic and remotely French, Michel Legrand’s petite operetta has that je ne sais quoi: Lit as scrumptiously as a caramel-glazed croquembouche, this fantasy immortalizes Dusoleil (a well-cast Malcolm Gets), a Peter Parker-type who acquires the ability to walk through walls. A romantic at heart, Dusoleil aches for, and wins over, the ”iridescent Isabelle” (Melissa Errico). But how to explain the ragtag crew of artistes who stroll Paris’ streets spouting cliche-packed nuggets like ”Better a blow job than no job at all”? Or the absurd courtroom cancan seemingly conceived by an absinthe-soaked Toulouse-Lautrec? Legrand’s lilting melodies are sure to linger — to borrow one of the Oscar winner’s titles — in the windmills of your mind. Unfortunately, Jeremy Sams’ unwieldy literal lyrics must have lost something in translation. For Francophiles: B+ For everyone else: C