“Extras” makes fun of the Holocaust, cerebral palsy and pedophilia, and that’s just in the first episode. With Season 2 currently on HBO, Season 1 of this behind-the-scenes farce about the joy and stupidity of filmmaking is now available in a two-DVD set.

Ricky Gervais, of the BBC’s landmark comedy “The Office,” and his lesser-known but equally hilarious writing partner Stephen Merchant are so in tune with the pathos of losers, the characters they create are lovable despite their grubby ways. Gervais plays Andy, a hapless film extra, or “background artist” as he prefers to be called. Merchant shows up in the role of Andy’s useless agent who’s barely capable of operating a cell phone. And Ashley Jensen is wonderful as Maggie, playing basically the female equivalent of Andy. But pegging her character as a dumb blonde is too facile. Jensen manages to take her character to the depths of idiocy while still radiating genuine warmth and believability.

There are really only three jokes to the series, but in combination they generate an all-powerful blend of cruelty and outrageous humor:

1. Celebrities making fun of themselves. Each episode has a star playing him or herself in a project where Andy and Maggie are extras. This allows for such scenarios as Kate Winslet offering phone sex advice, and Ben Stiller motivating a child actor to cry by threatening to shoot his mother.

2. The inability of dumb people to shut up. The show’s funniest moments involve Andy and Maggie getting caught up in conversations from which their only escape is a ridiculously bigoted remark. When Maggie realizes that her date is wearing an oversized orthopedic shoe, she prattles on about Herman Munster, unable to stop herself despite the growing panic in her eyes—until the poor guy limps off in disgust.

3. Being drastically out of place within a small group. Atheist Andy lying his way through a prayer meeting is classic Gervais, and when Maggie finds herself at a party with only elderly guests, the show ascends into the realm of David Lynch.

As with other harsh comedies, like “Curb Your Enthusiasm,” it’s best to watch “Extras” over a period of time, to give your soul a chance to recover. The outtakes and deleted scenes on the DVD can be skipped all together, but two short features with Gervais and Merchant offer insight as well as inside jokes.