“This is a man who creates extraordinary humor. The substance, the content, the timing is something very different from what we’re normally used to,” says Tom Cottle, seated in a living room set wearing his signature tweed coat and salt-and-pepper Afro as he introduces the guest for the May 26, 1983, episode of Tom Cottle: Up Close. “He sort of turns the world upside down from time to time and asks us to kind of stand on our heads to even grasp what it is that he is doing, and we do, and we seem to love it. Now, who is this creator of all this comedic stuff? Who is this man, Andy Kaufman? Quite frankly, I don’t know, but I’m going to do my best to find out.” Though Cottle had no way of knowing it then, his seductively probing interview would open perhaps the biggest public window into the artistic process of one of the 20th century’s most enigmatic entertainers.

“It’s amazing. Full-on, artist-talk amazing,” says Jonathan Berger, the artist and curator who culled this rarely seen clip — along with dozens of others — for two three-years-in-the-making New York exhibitions, “On Creating Reality, by Andy Kaufman” at Maccarone gallery, which runs through February 16, and a series of screenings, “Andy Kaufman’s 99-Cent Tour” at Participant Inc., on view through February 24. Both are named after unfinished Kaufman projects: the former a purported lecture series in which the entertainer sought to explain his artistic process and how it related to the “dynamics of human behavior”; the latter an ambitious arena-size expansion of the Carnegie Hall show in which Kaufman would employ a massive corporate sponsorship racket, à la “Oprah’s Favorite Things,” to lure people on a multiday, potentially multicountry, extravaganza for the price of 99 pennies.

In tandem, the exhibitions are intended to offer an “authentic portrait” of Kaufman’s life and how elements such as his transcendental meditation practice, musical tastes, and obsessions with Elvis, Howdy Doody, and the theater of wrestling icon “Nature Boy” Buddy Rogers influenced his transformative body of work. The rationale is simple: While some people have a passing memory of Kaufman’s iconic Mighty Mouse skit on the inaugural episode of Saturday Night Live, the masterful transition from his deadpan Foreign Man character to a spot-on Elvis impersonation and back again on The Tonight Show Starring Johnny Carson, his inimitable Latka on the TV show Taxi, the wrestling feud with Jerry “The King” Lawler (and hundreds of American women), or simply his brief reemergence in Man on the Moon — be it R.E.M.’s 1992 hit single or the 1999 Miloš Forman–Jim Carrey biopic — very few people outside his die-hard cult audience understood the self-described “song and dance man” who orchestrated a decade’s worth of genius, ahead-of-the-curve performances that influenced artists from Paul McCarthy and Mike Kelley to Jack Smith and Spencer Sweeney. Even Elvis was a fan, as evidenced by his collection of Kaufman tapes at Graceland.

Berger is “completely amazed” that Kaufman’s influence on contemporary art isn’t universally acknowledged, and he suspects it’s due to the way the performer defied categorization. As Berger notes, Kaufman offered “the entire spectrum of his desire and self as a human being” — nice guy, comedian, prankster, asshole, genius, wrestling bad boy, skirt-chaser — “so you were dealing with all these things that didn’t go together.” And Kaufman’s insistence on remaining in character — on the set of Taxi or after a slap from Lawler on Letterman — didn’t make him any friends, either. In fact, Kaufman’s seamless transitioning between each of these roles undoubtedly relegated him to the same corners Marina Abramovic´, among countless other performance artists, found herself in for nearly forty years.

That Kaufman even registered on the art radar at all is actually a bit of a fluke. Failing to get through to Kaufman’s writing partner, Berger got a tip that led him to Lynne Margulies Osgood, the entertainer’s former girlfriend. Even Margulies Osgood’s meeting Kaufman was a fluke. She literally stopped by the set and met him on camera — just two years before he died of lung cancer at the age of 35 — during the making of her brother’s seminal 1983 wrestling film, My Breakfast with Blassie. When Berger contacted her, Margulies Osgood was living in Los Angeles, and he later learned she had boxes filled with all the possessions Kaufman owned at the time of his death, the lot of it tucked into a storage facility and a tent in her yard that functioned as her art studio.

Kaufman, she says, “made me promise to get his work out into the world so that he wasn’t forgotten, so people would see his work as a whole and recognize what he was doing, which they didn’t do while he was alive.” Over more than a quarter century and 10 moves, Margulies Osgood kept everything intact — from his performance costumes and X-ray of his cancer-plagued lungs to his meticulously catalogued, Fabian-heavy record collections to his warrior-creed mantra card (“If we think of defeat, that’s what we get; If we’re undecided, then nothing will happen for us. We must just pick something great to do and do it. Never think of failure at all. For as we think now, that’s what we get.”). There are also hundreds of hate-mail letters Kaufman received from would-be female wrestlers after issuing a $1,000 challenge to any woman who could beat him in the ring.

The entirety of Margulies Osgood’s collection is now with Maccarone, which will thematically showcase in vitrines the ephemera, photographs, film, personal belongings, writings, fan mail, show notes, and objects from his performances. To wit: his last passport, featuring a mohawked Kaufman, will sit next to meditation materials and photos of Kaufman with his head shorn, undergoing psychic surgery in the Philippines. Berger likens the installation to “showing the contents of an artist’s studio — things he worked with, almost like tools, that he needed to have with him for one reason or another.”