Amy Borkowsky, a former group creative head at Lowe Lintas & Partners in New York, quit her ad career last year, thanks to the neurotic messages her mother leaves incessantly on her answering machine. Borkowsky, now a full-time standup comedian and author, has been saving these messages for more than a decade, and recently bundled them into a book and CD entitled Amy's Answering Machine (see sendamy.com). But now she's back in the ad game, or at least her mother is, with a new spot by Lowe for Verizon long-distance service that features Mrs. B. alerting her daughter - played by an "everywoman" whose face is not seen - to the danger of foam in headphones. The spot, like Borkowsky's routine, is driven by the voice of her Jewish mother: "The foam ear pieces are a prime breeding ground for bacteria, so if you insist on walking around like that, you might wanna take an antibiotic . . ." The spot closes with the tagline: "It's your life. It's your call." Ironically, part of Borkowsky's shtick is berating phone companies for their low long-distance rates, which she calls "a license to nag."