Crossword Genius

With being breathless, one can be amusing (3)

Ross

I believe the answer is:

wit

I'm a little stuck... Click here to teach me more about this clue!

'with being' is the definition.
Although both the answer and definition are singular nouns, I don't understand how one could define the other.

I don't understand the rest of the clue.

Can you help me to learn more?

(Other definitions for wit that I've seen before include "Repartee" , "Maker of clever remarks" , "Clever humour in speech" , "Form of humour" , "Good sense" .)

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