1 year old cousin turning 2 (he can't talk) and I have been asked to do a magic show
I have done kids shows for many years and will not take a show with kids under 5 years old. Two reasons:
1: As menitoned, the kids are too young to understand anything,
visual or not. Kids at that age take everything for granted, and assume that what they see is real. Let them see mouth coils and they'll be stuffing paper in their mouth to copy it, and choke (seen it happen).
2: Kids break stuff. Fact of life. You get distracted once, and say bye-bye to hard earned money. And you can't blame the child or charge the parent, it always turns out ugly if you do.
I've been doing this for twenty years, and have learned this the hard way. This is only my opinion....and you know what they say about opinions.
Whatever you decide, good luck.
And keep the magic alive!......and unbroken.