Phone calls are not my favorite thing in the world, but I suppose if I have to make one I'd prefer the minimum of effort to be expended. Wear Dialer from HuskyDEV lets you initiate calls from your wrist. That sounds easy.
Incoming calls are handled on all Wear devices at the system level, so that's not really what this app is supposed to do. It provides an interface for placing calls. With the free version, you have access to a dialer, contacts, and recent calls. There's only one theme, though. With the $2 paid version, you get more themes, favorite contacts, contact images, and more.
Does it work? Sure. You can start a call from the watch, toggle speaker phone, and have a chat. You don't even have to touch the phone. It's a neat app, something of a rarity for Android Wear these days.