On the face of it, "Synecdoche, New York" has a lot of things going against it.

There's the title, for one — the ridiculously complex spelling of the real-life town makes for a tongue twister. Then there's the fact that it's veteran screenwriter Charlie Kaufman's first time directing a film; his work is so wonderfully twisted that it would seem an experienced hand would be called for.

Finally, there's this: The movie isn't just intermittently surreal. It practically defines the term. Time, reality, identity and perception are just a few of the things Kaufman tosses out the window.

Yet the result is flat-out brilliant, one of the most challenging — and rewarding — films in memory.

Philip Seymour Hoffman stars as Caden Cotard, a struggling theater director in many senses of the word. His marriage, to Adele Lack (Catherine Keener), an artist, is rocky. He's a raging hypochondriac (the occasional genuine malady doesn't help things). He yearns for bigger things, of course, but is at the moment directing "Death of a Salesman" in local theater.

Then, his break: a MacArthur "genius" grant, which will allow him to realize his dream, a massive production based on his own life, performed in a massive warehouse.

If that sounds odd, we're just getting started.

Adele leaves, with their daughter, for Germany. Time passes. Weeks? Years? Depends on whom you ask. Caden marries an actress in his production, Claire (Michelle Williams), but is more compatible with his assistant, Hazel (Samantha Morton). He hires an actor (Tom Noonan) to play him. The play mirrors Caden's life, his life mirrors the play, reality blends and twists until what's real is almost impossible to decipher.

Confused? That's part of the fun of it. An example of the territory Kaufman is exploring: In one scene Hazel tours a house she's interested in with a realtor. The only problem is that it is on fire. It's perfect, Hazel says, except for the nagging fear that she might burn to death. Well, the realtor chirpily responds, that is something to think about. The house continues to burn for years.

Ultimately the film is a meditation on life and death (at least as far as one can tell). The ending is stunning in its simplicity and power, a final, direct command after so much ethereal musing.

The acting is outstanding. Hoffman, never less than first-rate, brings a welcome sense of humor to the long-suffering Caden. Keener's role is small but well played; Williams and Morton are outstanding. All have relationships with Caden. None, in the end, is successful, for varying reasons. The common thread is Caden's inability to reach himself and, by extension, them.

Hope Davis is hilarious as Caden's therapist, and Diane Wiest is quite good as a director brought into the play late in the game.

Make no mistake, "Synecdoche, New York" is at best wildly ambitious. Those not so charitable will use terms like "pretentious" and "incomprehensible."