CANNES, France — Lukas Dhont’s sensitive coming-of-age film “Close,” about the tender friendship of two 13-year-old boys whose bond is tragically separated, has provided a late, emotional wallop at the Cannes Film Festival. “Close,” the Belgian director’s second film after his controversy-generating debut “Girl,” has emerged as one of the standouts at Cannes, and one of the most poignant. While …