A: No standard file does this, but fan-annotated subtitle files (sometimes called "Special Edition .srt") do exist on GitHub for classic films. Search for "Wilde 1997 annotated subtitles."
In the 1997 film, the screenplay by Julian Mitchell distinguishes between Wilde’s public persona—the dazzling raconteur—and his private suffering. The subtitles for this film serve a critical function: they highlight the architecture of Wilde’s wit. Consider the famous opening sequence where Fry, as Wilde, tours America. His quips about the Atlantic Ocean and his observations on American culture are delivered with a rapid-fire casualness that can be easy to miss without visual reinforcement. wilde 1997 subtitles
This site offers a unique "Preview" feature that allows you to see the first 20 lines of the subtitle before downloading. This is crucial for Wilde —you can check if the translator correctly rendered Wilde's line about "feasting with panthers" or took a lazy literal approach. A: No standard file does this, but fan-annotated