If she wants to watch something with Will Ferrell, try Stranger Than Fiction.
maybe Stranger than Fiction?
edit: preview is my friend
Yeah, I was going to come in here and mention Dogma and The Big Lebowski. Screw you guys.
Anyhow, you might give Stardust (2007) a try if you’re into Prattchet and Gaiman. I found it hilarious (" . . . thoroughly!") and some of the jokes were obscure enough to count as high-brow, while others were obvious but fun visual gag we all laughed at.
Other than that, how about watching a series? Dead Like Me is both satisfying on an intellectual level as well as hilarious. (It’s got a lot of gallows humour, for obvious reasons) Hell, I got more laughs out of that than Groundhog Day, Airplane and the Simpsons Movie alltogether. And I like those movies!
Cold Comfort Farm!!
Not only is that Kate whatsherface adorable in it-it’s just one big satire on Thomas Hardy novels. And I find it excruciatingly funny.
Election is one of my favorite movies ever. It balances high and low brow well, so everyone can enjoy it.
The Royal Tenenbaums and Get Shorty are two other faves.
La Cage aux Folles and the American remake, the Birdcage
French Twist
Clue
Clueless
ETA: Totally agree with Election.
Not usually thought of as a comedy, but I find The Maltese Falcon hilarious. All those over the top villains doing horrible things to each other, and Spade’s reactions never being what you’d expect.
IME, you’d have to look to the pre-codes. I’m honestly not trying to sound pretentious - those movies are genuinely hilarious. I don’t know about being “high-brow”, but they’re not as broad as the movies you mentioned and they certainly are witty. The gut-busters I can remember are:
Should Ladies Behave - a family is visited by a man once an old lover of the mother and now in love with the daughter. The (married) mom spends to movie trying to rekindle their love and convince the daughter of their ancient affair. Watch all the way to the end, it has the best reveal ever.
Red-headed Woman - a slutty red-headed (dyed) woman seduces her naive married boss and disrupts the high society in which he participates when she convinces him to leave his wife for her. Her home-wrecking doesn’t stop there, though… Also has a great 30’s ending.
Trouble in Paradise - a couple of high-class thieves, once romantically involved, re-unite in Italy. Another perfectly glib pre-code ending.
Penrod & Sam - basically the movie version of the Little Rascals (though not really having anything to do with that series). Hi-freaking-larious from beginning to end. The acting and characterizations are PERFECT.
I loved that one!
I also liked “Tristram Shandy: A Cock and Bull Story”
Wonder Boys. Little seen but very good.
Being John Malkovich. But there is a monkey, so it’s not too high-brow.
Well with several of my other choices already mentioned I’ll throw in Scotland, P.A. as an excellent dark comedy. It is based on MacBeth so it is good storywise (if you are in to Shakespeare), and also a riot.
Little Miss Sunshine <-- sweet and funny
Kiss Kiss, Bang Bang <-- definitely not sweet but very funny
Stranger Than Fiction <-- not LOL funny, but more the kind of movie you’re smiling through
I love Dodgeball, even though I’m not a big fan of physical humor overall. For some reason, that movie makes me giggle.
I can’t think of the part you think is comedic. (Unless you find a-holes going around complaining about the world humorous for some reason.) :dubious:
Living in Oblivion is really damn funny. The dwarf’s rant alone is worth the price of rental.
A lot of these movies are excellent recommendations, except for Groundhog Day, which is jaw-droppingly terrible. Great concept, terrible execution. Dr. Strangelove is probably the only movie that I like more each time I see it; for my tastes, it is the perfect comedy. I agree also with The Maltese Falcon: while there’s some serious moments, the dialogue in it sparkles, and the first time I saw it, I was laughing in amazed delight at many of the exchanges. The Big Sleep is the same way, to a lesser degree. The Thin Man is another hilarious mystery movie. And The Pink Panther isn’t exactly highbrow, and isn’t consistently funny, but that car chase cracks me up every time.
Daniel
Idiocracy! High brow and low brow all-in-one! 
First thing that comes to mind is High Fidelity (John Cusack, Jack Black).
I’ve always thought of The Fifth Element as a comedy. Yes it’s got the action and the romance, but it’s just too over the top.
Fierce Creatures. I can’t believe how many people love A Fish Called Wanda and have never heard of this one, which I think is even better with basically the same cast.
The Fifth Element is basically purified fun in movie form.