...they are actually not completely disconnected from reality.  Far from it.  

What they actually do most of the time is invert reality: they accuse Democrats of doing exactly what they are doing.  Then, when Democrats try to respond, it winds up sounding lame "We're not doing that - you are!"  "No, that's not us - that's you!"  The Democrats might as well say "We're rubber and you're glue!" to every accusation.

It puts the Democrats not merely on the defensive, but  on the defensive against what the Republicans are really doing, and utterly muddies the rhetorical discourse, not to mention the sound-bites.  ["Republicans say Democrats are evil reptiles in disguise! Democrats respond that Republicans are the real reptiles!  Poll: Whose more reptilian, Republicans or Democrats?"] And so the discourse is derailed.

Of course they're accusing Democrats of lying and exploiting children; that's what they do.

It's a very clever rhetorical trick, actually.