NEVER UNDERESTIMATE THE POWER OF UNDERPANTS * * * 1/2 (out of four) “Implausible, juvenile and filled with the lowest form of wit: Bathroom humor.” That’s the grouchy, fun-hating Principal Krupp in “Captain Underpants” -- describing hand-drawn comics by protagonists George and Harold, two fourth-graders who specialize in pranks, mayhem and fomenting laughter among their miserable, drudged-out fellow students. Of course, Krupp’s denunciation also describes the movie itself -- a rollicking, irreverent and often very funny tale based on the wildly popular series of kids’ books written and illustrated by Dav Pilkey. The well-reviewed film -- already destined to be a modest box-office hit -- has


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