Let them eat cake!

Let them eat moldy pastry!

Celebrity twit Debra Messing and various heartless other stars proved beyond doubt that some fabulous New Yorkers don’t have hearts beating in their cold, dead chests.

Fires were barely snuffed out in Breezy Point. The dead were still being counted from here to Jersey. And the bodies of two tiny Staten Island brothers, 2, and 4, who were ripped by Hurricane Sandy from the arms of their frantic mother on Monday, were finally found yesterday, 20 yards from each other. They were gone.

But the rich, the famous and narcissistic weren’t about to let a little weather event ruin their party.

Messing, 44, of TV’s “Smash’’ and “Will and Grace’’ fame, proved on Halloween night that if you have enough money and face recognition, humility and breeding are useless distractions.

The same night, bodies were being pulled from the murky waters around New York City. Folks mourned family and friends killed by falling trees.

And Wednesday, a night of sadness and rebuilding, is when Messing chose to don the costume of Marie Antoinette, whose utterance “let them eat cake” when there was no bread reputedly sparked the French Revolution. She attended an event so hideous, it should have been banned and the revelers buggy-whipped.

It was Bette Midler’s 2012 New York Restoration Project Hulaween Benefit Gala — dubbed, ironically, “A Season in Hell’’ — at the posh Waldorf.

There, Messing posed with horror celeb Dita Von Teese, clad in top hat and tails, who bills herself as a “burlesque and fetish star.’’

Midler was dressed as the ghost of Coco Chanel, entertaining designer Michael Kors and his husband, Lance LePere

The food was maintained by working refrigerators that could have been put to better use feeding people who aren’t bulimic.

The shindig, with tables going from $10,000 to $65,000, and co-chaired by Michael Douglas and Catherine Zeta-Jones, was barely 10 blocks from 40th Street. Below that line, thousands of New Yorkers lived without electricity, running water or hope, food spoiling in idle ice boxes.

It was some 26 blocks from the spot on East 24th Street where elderly and disabled Didi D’Errico, 65, a retired actress, lives as a Prisoner of Second Avenue — unable to navigate the pitch-black staircases seven floors above darkened and deserted streets.

Until I brought a turkey-and-swiss sandwich to her songwriter husband, Carl, 70, they hadn’t eaten a meal, save for rotting bananas, in days.

The masquerade ball, according to the NYRP’s Web site — “with a Hawaiian twist in honor of Bette’s home state” — was to be attended by a “star-studded crowd of nearly 1,000 costumed guests,’’ a performance by Blondie, and a dinner by celebrity chef Jean-Georges Vongerichten. “A French menu, can-can dancers, and French-themed decor and costumes,’’ pre-party literature promised.

One would think that, if Messing insisted on attending the ridiculous event while New York suffered so dearly, she might have worn a less toxic costume.

But some celebs just can’t resist sticking it to the have-nots. Let them eat cake, indeed.