The central conflict arises when two friends adopt the same pseudonym to navigate the rigid social expectations of Victorian courtship. Jack Worthing and Algernon Moncrieff both assume the name Ernest to secure the affections of women who refuse to marry anyone else. Their deception creates a series of logical complications as they attempt to maintain their dual identities while avoiding social scrutiny. The narrative unfolds through witty dialogue and situational irony, highlighting the absurdity of the upper-class preoccupation with appearances.

Readers and critics frequently highlight the play's enduring wit and its precise dissection of social hypocrisy. Discussion often centers on the clever wordplay and the author's ability to turn serious societal norms into objects of ridicule. The pacing is noted for its rapid-fire exchanges, which maintain a lighthearted atmosphere despite the underlying social commentary. Many observers appreciate how the work balances character-driven humor with a structured, farcical plot that remains effective across generations.