Dylan Moran can’t wait to see you. He has been away from the live circuit for a while, but he’s champing at the bit to return. Of course, he’s a wonderful actor and writer, too, but you can’t help but feel that stand-up is his first love. He’s coming back to it now, and he couldn’t be happier. He is appearing at a theatre near you very soon, bringing with him his coruscating new show, “What It Is.” It is the comic’s customary dazzling display of virtuoso routines coupled with a scintillating use of language. Is there a stand-up alive who handles words in a more captivating way? Not for nothing has Dylan been dubbed “the Oscar Wilde of comedy.” Unpredictable, bizarre, elegiac, sometimes cruel and misanthropic, but above all painfully funny, he dissects the highs and lows of human experience with the sensitivity and intense perspicacity of a man who himself occasionally appears to be teetering on the brink of a precipice. He’s a marvellously splenetic grumpy young man _ and it’s that sensibility which invests his comedy with a rare edge. Dylan is, quite simply, a mesmerising stand-up.