To you, which is the perfect age to start working with a foal?

To me you can start touching and brushing him at 2 weeks, and putting the halter at 1 month. After you can teach him to follow you (walk, trot). And when he is about 3 or 3 and a half years, you can break-in him!
Alicia is right. Before 3 years old, you can manipulate him gently, so he will be accustomed to be touched, brushed and so on. Between 3 ans 4, you can start breaking-in him.
Even if you don't ride the foal, you can work with him! When he is about 2 weeks old, you can gently touch him everywhere, take his feet, brush him, put him a halter and teach him to follow you when he wears the halter :) Easy things! When he will be about 3 years old, he will be ready to learn new things as the lunge, to walk, trot, canter with a lunge, to carry a saddle...
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