I think about Irish and British writing of dialogue, where is is extremely common for characters to only just now realize the importance of something their interlocutor said, and backtrack the conversation. Often this is done for humor. (Think about characters correcting each other with the use of “exacerbate” in Shaun of the Dead)

The only way to write like that is to have a real theory of mind for the two characters and understand that they are four processing speeds: that of both speakers, that of the narrator, and that of the reader.