Query regarding change of name -- which is a suitable time?

[puremeteor]

I have a query regarding change of name.
My wife and I have been married for 4 years but my wife has retained her maiden surname so far. She is non-EU whereas I got naturalised recently. She will be eligible to apply for her Irish naturalisation in April this year and she also wants to assume my surname going forward.

I would like to know:
1. Is it better/easier to change her surname legally now (i.e. before application for naturalisation) or is it better to wait until the naturalisation process is complete.
2. If she changes her surname now, we have to get it done at her native country's embassy here in Dublin. Is there any further requirement under Irish law that she has to get her name change ratified by some other Irish government bodies ? Also will it affect her naturalisation application because all of her documents for the past 5 years would have her maiden surname
3. If she waits until she gets naturalised, the certificate of naturalisation will be issued in her maiden surname. I don't think that they will re-issue a new certificate of naturalisation with her new surname at that stage. What is the process for an Irish citizen to change his/her surname?

Please provide any relevant information on this. Thanks in advance.