Hi Dr Ashori here, give me a moment to reply please.
There is no special meaning to having a sexual attraction to your mother. It is quite common for men to have such feelings for their mother and it isn't considered a medical problem or a sign of mental disease.
As to whether she might have similar feelings, unless she has made this clear to you it's unlikely for her to feel the same.
Having wet dreams about your mother is not abnormal but it can make your relationship with her strained so it would be important to address it. Whenever you have a strong feeling for someone and they don't have that same sort of feeling (Assuming she doesn't, she might) then it can strain the relationship.
There would be nothing wrong medically to have interourse with your mother but it might cause a lot of stress into your mother-son relationship.
Addressing it would be best approached by keeping a journal and writing about your feelings. Specifically focusing on the really strong urges. That will help you differentiate if there is a true meaningful deep relationship that you're desiring or if it's an obsession that you're fueling. Writing about it also helps get your thoughts out. You can write about worst case scenarios and best case scenarios.
As for discussing it with her I think the best way to approach that is to bring it up very peripherally. If you say it all at once it will come across shocking because remember that it has been going through your head for a long time, so it seems normal. But you may have never expressed it to her so she may not be fully comfortable with it yet.
You should discuss your feelings from your own perspective and how you feel about her and very slowly bring in anything sexual. Then you can see how she feels about it, likely her body signals and word cues will give it away and then you can sense whether it would be good to proceed and tell her more or if it might be best to leave it at that.
I think that's a personal question, if you are comfortable having sex with her then it's your prerogative. There might be laws in the country/city you live in but from a medical perspective there is nothing wrong with consensual sex between 2 adults.
Any sexual relationship with anyone, your mother, a significant other, a date... anytime sex is involved it will affect the relationship. Because sex satisfies a need sometimes it can become the pervasive emotion in the relationship and that's when a relationship can really be negatively affected. If it is a healthy part of a relationship and not the entire relationship then it shouldn't be an issue. But guilt is a common factor for many, consider that as well please.
As I said before, nothing about your sexual feelings, fantasy or thoughts are abnormal. You don't need to ask the question repeatedly, my answer will be the same. You should never, ever feel bad about a feeling or thought you have, no matter how others might perceive it. What matters is what you act upon and as long as you aren't hurting anyone or taking their rights away you are doing nothing medically or humanely wrong.
Glad I was able to help out.
Please let me know if you have any other questions.
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M. Ashori MD
Hope my answers were helpful.Please click on "Rating" if you don't have any other questions so that we can complete this transaction.
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If you have other questions please let me know.