The opening pun (comer, “to eat,” and Carrer Comerç) is fair warning that Carles Abellán is out to play with your mind and palate. At his sleek, red-accented eatery, just around the corner from one of the central plazas in the hopping Born neighborhood, dining is pure entertainment. Trained by the master gamesman-chef Ferran Adrià of El Bulli, Abellán creates dishes that are original and always good. Huevos Kinder (Kinder Eggs), a play on a children’s toy containing surprises, consists of two lightly poached eggs replaced in their shells, and also filled with a cream of potatoes and truffles. His take on a traditional Spanish after-school snack of bread, Maldon sea salt, chocolate, and extra virgin olive oil is a classic.