I remember seeing this movie about a young man who “temporarily” goes to the afterlife.  I saw it in 2005 or 2006.  The movie starts with the main character and his friend roller skating near a small lake.  The main character skates over an old bridge or pier and falls through a weak spot into deep water.  He drowns and ends up in another world.  He meets a girl who ice skates on the surface of a non-icy lake because she believes it is winter.  Plenty of other weird stuff happens that I don’t remember.  Near the end of the movie the main character returns to his world by trying and failing to perform some acrobatic act and falling into the ground.  He then finds himself back under water in the lake he fell into.  He swims to the surface and gets back on land with help from his friend I mentioned before.  I believe he then gets to meet the girl who he met in the “afterlife” in the living world.  This is all I remember.