Eternal Sunshine is possibly the best thing Kaufman's written. It's a variation of something Philip Dick wrote that was turned into Total Recall, but Kaufman does make the basic idea his own, and for once solves his third act problems. Not a masterpiece, but pretty good stuff.
The Dreamers I like even better, but I guess I'm biased towards movies full of movie references and gorgeously kinky film nuts. I've got a problem with the sudden ending, but overall I do think it's beautifully filmed and performed.