Sacha Baron Cohen, whose biggest hit was “Borat,” is teaming with Paramount on “The Lesbian,” a feature film based on the story of the Hong Kong billionaire who offered $65 million to any man who could marry his lesbian daughter. First thought: boy, that didn’t take long, did it? Second thought: Cohen’s movies involving Asian or African central characters (“Borat,” “The Dictator”) generally provide some laughs and do well at the box office. Cohen’s previous movie about a gay subject, “Bruno,” was colossally unfunny and didn’t do as well at the box office. So does that spell doom for “The Lesbian”?