Yes, this is one of those techniques that is clearer when you have the sts in hand than it is when you read the pattern. You'll purl 104 wrap, turn and then you'll be on the knit side. K82, wrap, turn and you'll be back to the purl side. Purl 60, wrap, turn and k38 stitches. You'll be leaving sts unworked at the ends of the needles but dont't worry about them. You'll get back to them later. The whole idea is to insert extra rows at the back of the neck to make it higher in the center. If you haven't seen the videos for German short rows (here
), you might give them a look. I think it's an easier technique than the conventional wrap and turn.
Whatever the method you use, good luck with the big people's sweater!