NFL

X MARKS THEIR SHOT

TO A man now, the Giants believe they can pull off the perfect upset, believe they are the perfect team to end the Patriots’ perfect season, and here’s X reasons why they have a super chance in Super Bowl XLII:

I – SUPERMANN: A year ago, his older brother Peyton finally got to the Super Bowl and won it. Eli Manning is peaking at the right time, hasn’t thrown a playoff interception in 85 throws, and if there’s any quarterback equipped to cope with the Ringling Bros. Barnum & Bailey Circus that awaits him from here to Glendale, Ariz., it’s our mild-mannered Clark Kent … who lately transforms into someone quite different when he emerges from that telephone booth wearing his No. 10 cape. And just imagine how relaxed he’ll be now that he’ll be able to watch “Seinfeld” again.

Remember, Manning threw four TD passes in that 38-35 loss to the Patriots last month, at a time when his confidence needed repair. Over the past two weeks, he has stared down Tony Romo and Brett Favre. Do you think he’s scared of Tom Brady? It’s his team now. He did it without Tiki Barber, and he did it without Jeremy Shockey. And ask any little brother what it means to him escaping the shadow of big brother.

II – DESTINY: It was a euphoric Steve Tisch who spilled the beans when the postgame celebration began on national television. “This,” Tisch announced, “is a team of destiny.” Maybe there’s something to this. Could Lawrence Taylor, who used to send hookers to opponents’ hotel rooms the night before games, possibly have convinced Jessica Simpson to take Tony Romo to Cabo before Cowboys-Giants? Could the ghosts of Wellington Mara and Bob Tisch possibly have shooed the ghosts of Lombardi and Nitschke out of Lambeau Field? And what are we to make of the fact that former “American Idol” winner Jordin Sparks, the daughter of former Giants cornerback Phillippi Sparks, is singing the National Anthem before the Super Bowl?

III – REVERSE THE CURSE Part 2: The sports landscape around here hasn’t been the same since the Red Sox Idiots made history by storming back from that 0-3 deficit to shock Joe Torre’s Yankees then hush Yankees fans who thought they’d get to chant “19-18, 19-18” forever by winning the World Series. Now it is a New York team (yes, New Jersey, we’re aware the New York Giants play in your state) that has a chance to make history against a Boston-area team by spoiling its bid for history.

IV – DISTRACTIONS: All’s fair in love and war was the statement Bill Belichick … aka Dr. Evil … seemed to be making with Spygate on opening day against Eric Mangini and the Jets. Those who are convinced this newspaper’s Jessica Simpson lookalike in the Texas Stadium stands helped distract Romo should immediately round up the search committee in a campaign to send as many Gisele Bundchen lookalikes to Glendale as possible to distract Brady. Or perhaps as many Bridget Moynihan lookalikes as possible. Or as many Sharon Shenocca lookalikes as possible to distract Belichick. Who? The former Giants secretary and alleged Dr. Evil mistress he showered with cash and largesse, including a Brooklyn townhouse. Wait a minute, this is the Super Bowl: Send them all.

V – JUSTICE FOR BELICHEAT: Tom Coughlin is hardly the Watergate break-in type, but nothing should stop members of the ’72 Dolphins, who cringe at the thought of the Patriots hopping on their perfect pedestal, from calling Mangini. No one knows the Patriots operation and personnel better than Mangini, Belichick’s former defensive coordinator. No one could possibly be more willing to cough up a couple of company secrets.

VI – PEYTON: If Mangini won’t cooperate, Plan B is big brother, who beat Belichick in the 2007 AFC Championship game and offered this piece of advice last month to little brother: “They’re beatable.”

VII – GET STRAHAN A RING: Michael Strahan gets his second and likely last shot at a championship. His first Giants season, 1993, was LT’s 13th, and last. It’s now or never.

VIII – ROAD WARRIORS: The game won’t be at Giants Stadium.

IX – THE PRESSURE’S ON THEM: The Giants weren’t supposed to be here. Or anywhere close. Everyone keep reminding them. Don’t let sleeping underdogs lie.

X – SHOCK THE WORLD: Joe Namath and the Super Bowl III Jets beat the Colts. Villanova beat Georgetown. Buster Douglas beat Mike Tyson. Team USA beat the Russians … why not the Giants?

steve.serby@nypost.com