The main Rewrap command is: Rewrap Comment / Text, by default bound to Alt+Q. With the cursor in a comment block, hit this to re-wrap the contents to the specified wrapping column.

• Re-wrap comment blocks in many languages, with per-language settings.
• Smart handling of contents, including Java-/JS-/XMLDoc tags and code examples.
• Can select lines to wrap or multiple comments/paragraphs at once (even the whole document).
• Also works with Markdown documents, LaTeX or any kind of plain text file.

The contents of comments are usually parsed as markdown, so you can use lists, code samples (which are untouched) etc: