As promised, here’s my 3.5 star review of the splendid “Iron Man,” which hits theaters nationwide tonight at 8 o’clock. Steve Mason at Fantasy Moguls is predicting a $97 million weekend, or a cume $102 million through Sunday night when tonight’s “preview” showing is included. Not exactly “Spider-Man” numbers, but not too shabby for a second-tier Marvel hero. Mase think’s Sony’s counterprogramming, “Made of Honor” with Dr. McDreamy, to be reviewed tomorrow by Kyle Smith, will come in a distant second with $16.75 million. “Iron Man” is charting a dazzling 94 percent positive at Rotten Tomatoes, which has contrarian David Poland, who thinks the weekend take for “Iron Man” will be more like $60-70 million, wonders if the filmmakers were targeting the incorrect demographic: “..when film critics are the ones identifying with your superhero, you may be being successful with the wrong demo for mega-bucks…” Meanwhile, Mase is still down on the prospects for “Speed Racer,” which he says based on tracking will “struggle” to reach $35 million next weekend “and has all the makings of a disastrous roll-over car wreck.” Ouch. Plus, the family-oriented flick has to face a head-on collision the following weekend with “The Chronicles of Narnia: Prince Caspian,” which Mase predicts will open with at least $75-80 million. Double ouch.