here is one of the simplest surgeries: it occurs when a complex curve, i.e. locally a cylinder, acquires a singualr point and then becomes desingularized, i.e. thew cylinder degenerates to a cone, and then the cone separates into two smooth nappes of a hyperboloid. this happens when a hyperboloid of one sheet passes trough a cone and becomes a hyperboloid of two sheets.
the surgery point of view is the following: look for two manifolds, or bordewred surfaces which have the same border. then if you find a surface with this same border, you can sew in either one of your two surfaces and both will fit just fine. passing from the figure obtained by sewing in one of them, to that obtained by sewqing in the oither one is called a surgery.
e.g. the product D^1 x S^1 of an interval and a circle, has boundary equal to two copies of the circle {0} x S^1 + {1} x S^1, i.e. the product of the two point boundary {0,1} of D^1, with the circle S^1.
but also S^0 x D^2, the product of the two point set {0,1} with the disc, has the same boundary, namely S^0 x S^1 = {0,1} x S^1.
now consider a cone, and cut out that part of the cone inside a sphere centered at the vertex, and thorw it away. you leave a surface having as boundary, two circles.
thus you can sew in either of the two surfaces above, either sew in a cylinder
D^1 x S^1, giving a hyperboloid of one sheet, or sew in a disjoint union of two discs,
i.e. S^0 x D^2, giving a hyperboloid of two sheets.
this is a simple surgery. thus the process of a complex curve, or hyperboloid of one sheet, acquiring a singular point (vertex) then being desingularized by separating that vertex into two nappes, coulod be achieved by a simple surgery.
obstruction theory is another matter, and a good source for it might be, if you have time, steenrod's great book, topology of fiber bundles.
i have not yet searched the web.