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THE WAY TO HOLIDAY HEARTS – GIFTS TO PLEASE THE PALATE ABOUND THIS SEASON

THE holidays are the time to eat, drink and be merry. These gifts for the gourmets in your life will make the going even tastier.

From a mini oven for the budding baker to a teapot for your favorite auntie, there’s something for every cook and food lover on your list, plus gift certificate suggestions – and not a potholder in sight.

* For givers who prefer to travel light, a gift certificate is the way to go. Securing one from Urbani Truffles & Caviar ([800] 281-2330) will ensure that those precious perishables are ordered when the giftee is ready to indulge, and enjoyed at peak freshness. Thirty grams of coveted Iranian caviar is priced from $35 for Sevruga to $81.50 for Beluga, through the end of the year.

Call Le Bernardin at (212) 489-1515 to request a certificate for an evening of exquisite seafood in a luxurious Midtown setting. Dinner for two, with wine, should run $300.

Treat the home chef to a certificate (any amount) from Bridge Kitchenware, a cookware wonderland where she’ll find everything to slice, dice, etc. Call (212) 688-4220 or stop by the shop at 214 E. 52nd St.

For someone who wants to learn the tricks of the trade, pass along a certificate to Peter Kump’s Cooking School at 50 W. 23rd St. The certificates are redeemable for $50 or more – just the thing for that aspiring pastry chef or kitchen novice. Call (212) 847-0770.

And a gift chit from Ciao Bella will send chills up the spine of ice-cream lovers. This gelato maker also supplies restaurants and gourmet stores, but you can get your certificate at the 92nd Street store (212) 831-5555.

* The Easy-Bake Oven has been giving budding bakers their first taste of their own pint-size creations for 37 years. Complete with mixes, pans, utensils and recipes (but not the necessary 100-watt bulb for heating), it retails for $19.99. Find it at Toys “R” Us, Kmart and Wal-Mart.

* Resembling a full moon at midnight, a black glass and opalescent tripod bowl from Hudson Valley artisans holds sashimi, caviar or salads most beautifully ($60). Available at Dean & Deluca downtown at (212) 226-6800, ext. 269, or through the catalog at (800) 221-7714.

* They’re cheesy, but bound to get a smile. Baskets from Murray’s Cheese Shop in Greenwich Village start at $50, with custom jobs from $100. Choose a country, if you wish. The U.S. basket, for instance, is $75 and is filled with an assortment of six American varieties, including blue, goat and cow cheeses, plus crackers and a surprise goody. Call (212) 243-3289.

* The Arctic Cookie Adventure ($18) comes with three cutters – a mother polar bear, a cub and a snowflake, plus cookie mix, sprinkles and a cute little book telling a story about the bears. Just the thing for those post-holiday school vacation days. At http://www.RedEnvelope.com.

* After you’ve finished oo-ing and ah-ing over the Chanukah Gingerbread House, you can eat it. The home sweet home from Kosher Cornucopia is decorated with candy dreidels and chocolate gelt, and costs $32.95. Order at (800) 756-7437.

* The coolest martinis are sipped from the Martini chiller, a cone-shape glass with an ice-filled base. From the MoMA Design Store, it also works with caviar or gelato ($36). At (212) 708-9400 or http://www.momastore.org.

* A leopard-print pot gives new meaning to “a spot of tea.” This one, from Whittard of Chelsea (as in England), holds 38 ounces and costs $33. Of course, you’ll want to fill it with one of Whittard’s ambrosial blends. Matching mugs are $9 each. At http://www.whittard.com.

* Olive oil connoisseurs will appreciate the nacelle. This attractive three-bottle holder comes with one each of fine Spanish, Greek and French oils, plus pouring spouts. It costs $78; a vinegar version is $48. At Oliviers & Co., Grand Central Terminal. (212) 973-1472.

* Almost nothing makes a cook happier than a really sharp knife. The ChefChoice EdgeSelect Professional #120 Knife Sharpener is a three-stage system for putting a razor-like edge on even the dullest blades. Magnets hold knives at just the proper angle for the diamond abrasives to achieve hairsplitting edges in record time. It will even sharpen serrated blades. List price is $120. Call (800) 342-3255 for a dealer.