Sports

SUPER PHIL-IBUSTER

The numbers have aged well. Even now, two decades later, Phil Simms’ 22-of-25, 268-yard, three-touchdown day in the Giants’ 39-20 Super Bowl XXI win over the Broncos looks as sweet as fine wine.

So it’s fitting that Simms will be in the booth Sunday for a Super Bowl that’s so focused around the quarterbacks.

The Colts’ Peyton Manning is one elusive ring away from being considered an all-time great. The Bears’ Rex Grossman is one 1.3 passer rating, give or take a couple of points, from being dubbed The Worst Super Bowl Quarterback Ever.

When Simms looks back at his Super Bowl and forward to this one, he says that in making a legendary day, circumstances are as important as the individual.

“Look, everything aligned for me,” Simms said.

When Simms studied the Broncos defense, he never thought, “Hey, they are a great defense and it’s going to be really difficult to complete passes.”

“The opportunities came and I was able to take advantage of them,” Simms said.

Simms, who will analyze his fifth Super Bowl, won’t predict that Manning – at 30, in his ninth season – will have an all-time game, because the Bears defense is very good, if not great. So Manning might not have the opportunities. But, to Simms, anyone who questions Manning is crazy.

“Why wouldn’t you be a [Manning fan]?” Simms said. “He does it the right way. He works extremely hard. He is very good at what he does. He is a leader. He sets an unbelievable example. [The criticism] has always annoyed me.”

While Simms won’t trash Grossman, he definitely has his doubts about him. Simms was flabbergasted that Grossman said he didn’t fully prepare for the Bears’ regular-season finale.

“I think he is young,” Simms said of the 26-year-old, fourth-year QB. “He has shown some tremendous immaturity with his actions and especially with his words, the way he talked after the last game of the year. Oh, my gosh. That’s the sin of all sins for a quarterback. Playing bad is one thing, but lack of effort in preparing is really unforgivable.

“I hope to point out his strengths, too, on Sunday.” andrew.marchand@nypost.com

Sunday, Super Bowl Colts vs. Bears Kickoff: 6:25 p.m., CBS