Sometimes it’s OK to laugh at things you wouldn’t normally think it was OK to laugh at.

That important lesson in comedy is superbly demonstrated by the reigning kings of low-brow, gross-out humor — the Farelly brothers, Bobby and Peter.

They are the team that brought us both “Kingpin” (which I hated) and “Dumb and Dumber” (which made me laugh so hard I almost needed surgery).

With “There’s Something About Mary,” the Farelly brothers turn their attention to a love story. But don’t worry, they don’t get all touchy-feely.

This movie is, hands down, no argument, the funniest movie I’ve seen in years. I was laughing so hard at points I nearly coughed up a lung.

As the Mary of the title, Cameron Diaz is the perfect dream girl. Beautiful, charming, great legs, a winning smile…

Oops, I’m droning on about Cameron Diaz again, aren’t I? Just because she’s the cutest woman on the face of the earth and may be proof that there is indeed a God.

The movie opens with a high school flashback scene, where supergeek Ted (Ben Stiller) is all set to take superbabe Mary to the prom. Certain complications arise, complications so funny you may not be able to breathe for several minutes.

It’s good to see Stiller in a movie that will finally be seen by lots of people. He’s one of the funniest guys working in Hollywood today, with a real gift for physical comedy (for proof check out Stiller’s work in “The Zero Effect” and “Flirting With Disaster,” which are both very amusing movies you probably missed).

But back to the prom night complications. While using the bathroom, Ted gets a certain something stuck in his zipper.

The episode goes on and on, as more people show up to “take a look at this.” The payoff shot is so hysterical and unexpected, you’ll hardly believe your eyes.

After this initial hilarity, I was afraid there was no way the rest of “There’s Something About Mary” could keep up the comedy pace. I was sure it would be all down hill from the start. Boy, was I wrong.

The rest of the movie takes place 13 years later. Ted is still pining for Mary, even though he hasn’t seen her since that ill-fated prom night. So he hires a private detective, Pat Healy, to track Mary down.

The detective, played by Matt Dillon, dresses like you would think the world’s sleaziest used car salesman would dress on vacation. Healy does indeed find Mary, but falls for her himself.

Enough about the competing for Mary plot, though, since it really exists only as a framework to move us from gag to gag.

Even more of a laugh riot than the zipper sequence is the “hair gel” scene, which will redefine hair styling for years to come. Every time I’ve used hair gel since seeing “There’s Something About Mary” I can’t help but start giggling.

It’s also absolutely disgusting, but in a funny way. Every shot of Mary in the scene following the use of the gel, where a lock of her hair defies gravity and stands straight up, illicits a new round of laughter.

No, I’m not going to tell you exactly what I’m talking about because that would ruin the shock value of the moment.

Now, you may worry that you’ve already seen the best bits in the commercials. Not possible. There are two hours worth of gags here.

The Farelly boys get laughs from all kinds of things you may consider inappropriate, from the physically disabled to Mary’s retarded brother to a nasty little dog that gets electrocuted. Inappropriate or not, the bits are all funny.

This may not be, by definition, a “good” movie (whatever the hell that means). But the job of a comedy is to make you laugh, and this movie delivers big time.

There’s something about “There’s Something About Mary” you’ll find absolutely irresistible.

4 1/2 stars out of five

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Mike Milik is a senior in fine arts from West Des Moines.