MLB

Twins are Yankees’ first step to title

The Twins aren’t only the Yankees’ ALDS opponent, they better be a stepping stone made of flesh dressed in gray double knits.

Winning 103 games was nice. So, too, was copping the AL East for the first time since 2006. All the walk-off wins added drama. The latest version of Yankee Stadium is wonderful and the sour taste of being left out of last October’s dance has been rinsed.

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And everybody connected with the Yankees knows if they don’t advance past the best-of-five ALDS that opens tonight at Yankee Stadium the season will be a failure.

Suddenly, Joe Girardi’s job status will be a front-burner issue. The decision to spend $423.5 million on CC Sabathia, tonight’s starter, and Mark Teixeira and A.J. Burnett will be viewed as a huge waste of the Steinbrenner family’s money. And the morgue-like atmosphere that has draped itself over the Yankees’ universe since they flushed a 3-0 lead to the Red Sox in the 2004 ALCS will return.

“It was a good regular season for us, but not the ultimate goal,” Nick Swisher said following yesterday’s workout at Yankee Stadium, referring to an early-November champagne shower to celebrate the Yankees winning their 27th World Series. “We have had a great season so far, but it doesn’t feel like our run is going to end anytime soon.”

For that to happen the Yankees will have to get by the Twins, who advanced with a thrilling 6-5, 12-inning win last night in Minneapolis over the Tigers in an AL Central tiebreaker tilt.

The Yankees were 7-0 versus the Twins, including three consecutive walk-off wins from May 15-17, but Joe Girardi doesn’t believe the Yankees will draw confidence from those seven games.

“I think our club is confident right now because of the way we’ve played since May. As far as meeting the Twins, we’re not going to have to face questions like ‘Can you beat them?’ like we’ve had to answer during the course of the year,” said Girardi, who was hounded with that question about the Red Sox and Angels. “Once the playoffs start though, it’s a new series and we know the importance of each game.”

Twins rookie left-hander Brian Duensing is expected to start tonight, the 10th of his career. On July 7, in his second career appearance, Duensing gave up four runs in 2 2/3 innings of relief against the Yankees.

Since the Twins had to use closer Joe Nathan for five outs last night, they will be opening the postseason at a disadvantage.

“The only advantage it gives you is that they probably wouldn’t ask him to get more than three outs on Wednesday,” Joe Girardi said of the Twins, who will hope adrenaline erases the fatigue running through their veins.

Sabathia and the Yankees hope his postseason fortunes turn around starting tonight. He would also pitch Game 4 if the series gets that far.

In five postseason starts, he is 2-3 with a 7.92 ERA.

“I was trying to go out and throw shutouts and no-hitters and things like that,” said Sabathia, who went 19-8 with a 3.37 ERA in 34 starts.

Sabathia pitched seven innings of three-hit, one-run ball in his only start against the Twins this season and is 13-8 with a 3.05 ERA in 28 career outings.

As for the challenge presented by the Twins, Girardi is wary of their under-rated lineup.

“The Twins offensively have left-handed power in [Jason] Kubel and [Joe] Mauer, and everything really focuses around Mauer. He’s so dangerous in their lineup,” Girardi said. “One thing that has happened to this club is Kubel has really matured into a dangerous hitter behind Mauer, and [Michael] Cuddyer has really stepped up in the months of September and October. Delmon Young has turned his season around as well. They also play small ball and you have to be ready for that.”

george.king@nypost.com