ROGER, WILCO, HAPPY NEW YEAR: This year, there have been plenty of highs for Jeff Tweedy, Wilco’s mastermind – and the guy gets to finish off 2004 on a very sweet note by playing Madison Square Garden tonight. In this banner, year he’s kicked his addiction to painkillers, made another well-received album, and with this Garden gig, completes the Irving Plaza/Radio City Music Hall/Madison Square Garden hat trick. Because it’s New Year’s Eve, you might be inclined to be late to this concert, but be warned: If you are, you’ll miss opening act the Flaming Lips. Showtime is 8 p.m. Tickets are $38 and $58. Madison Square Garden, Seventh Avenue at 32nd Street; (212) 465-6741.