HAVING just flown in from Amsterdam, I blamed jet lag for the confusion and claustrophobia that engulfed me watching “Memorial Day.”

A second viewing proved otherwise, putting the blame squarely on the shoulders of the director-writer, Josh Fox, who previously worked in experimental theater.

The storyless movie is divided roughly into two parts. The first is in “Girls Gone Wild” mode, only raunchier and more disturbing.

The nudity, sex and nonstop profanity – recorded on nauseating video – offend instead of amuse. But wait.

Without warning, the revelers morph into US troops abusing Iraqi civilians in an Abu Ghraib setting. Yes, “Memorial Day” is as dumb and unwatchable as it sounds.

Running time: 94 minutes. Not rated (sex, profanity, nudity). At the IFC Center, Sixth Avenue at Third Street.