Twenty years ago, Ron Howard had hair, Tom Hanks was best known for dressing in drag as a Bosom Buddy, and a movie about a mermaid was too risque for the Disney label. Splash jump-started several Hollywood careers, and the fish-out-of-water love story still floats today. John Candy and Eugene Levy get some laughs, and Hanks gets the girl -- er, fish. But it's the writers -- Lowell Ganz, Babaloo Mandel, and Bruce Jay Friedman -- who are responsible for the classic scenes (lobster, anyone?) and lines (''She's really hungry'') that make this movie worth revisiting. EXTRAS The features are few -- a making-of doc; some grainy audition tapes; a commentary with Howard, the writers, and producer Brian Grazer -- but full of tidbits: Even though Splash was a product of Disney's hip new division Touchstone, Howard still worried that execs would cut his film to qualify for a G rating. Then there was the studio's concern that, as Howard says, ''nobody's going to go to a Tom Hanks movie.''