Two gentlemen adopt the pseudonym 'Ernest' to escape their social obligations, triggering a series of farcical misunderstandings that threaten their romantic prospects. Jack Worthing and Algernon Moncrieff navigate the rigid social hierarchies of late Victorian England by inventing false identities to facilitate their personal desires. Their objective is to secure the affections of Gwendolen Fairfax and Cecily Cardew, respectively, while avoiding the scrutiny of the formidable Lady Bracknell. The narrative utilizes a third-person dramatic framework, relying on rapid-fire dialogue and situational irony to expose the absurdity of upper-class manners. The characters operate within the strict logical constraints of Victorian etiquette, where a misplaced handbag or a missing manuscript can alter one's social standing entirely.

Readers and critics frequently highlight the enduring sharpness of Wilde's wit, noting how the dialogue remains effective despite the passage of time. Discussion often centers on the play's ability to balance lighthearted comedy with a biting critique of the hypocrisy inherent in the Victorian elite. Many observers point to the precision of the character archetypes, particularly the formidable Lady Bracknell, as a primary driver of the narrative's comedic tension. The work is widely regarded as a pinnacle of the comedy of manners genre, with scholars often focusing on the linguistic dexterity that defines the author's unique voice.