The Eagles are what they are, but that does not mean the Giants have to call them what they are.

It is accurate to call the Giants’ next opponent the Super Bowl champion Eagles, a designation that is difficult for the Giants to utter aloud.

“I haven’t referred to them as that, I don’t think,’’ Eli Manning said, and laughter ensued.

Good line by Manning, who always tries to put a positive spin on the most negative reality.

This is no time for levity around the Giants. There are only so many opportunities a team can have to save its season, and time has run out here. Even amid the get-out-of-the-gates swoon of the entire NFC East, Thursday night’s meeting with the Eagles at what could be rain-soaked MetLife Stadium feels like a line of demarcation. If the Giants win, all four teams in the division will have two victories heading into the full slate of Week 6 games. If the Giants lose, it is sole possession of last place and a record (1-5) that signifies it is getting close to making plans for next year.

Every team in the NFC East lost last week. They all cannot continue to lose.

“I guess you can say that, but none of it matters if we don’t go out and win,’’ Giants defensive tackle Damon “Snacks’’ Harrison said. “No matter what the other teams in the division are doing, we still have to handle our business. We’ve got a job to do this Thursday. It could be a good start for us.’’

The last time these teams tangled, Manning threw for 434 yards and three touchdowns in a 34-29 loss in mid-December, dropping the Giants to 2-12 and moving the Eagles to 12-2. Manning completed 37 of his 57 passes and tossed two scoring passes to a player (Tavarres King) no longer in the league.

It was that performance by Manning that new general manager Dave Gettleman and new head coach Pat Shurmur both identified as the one, upon their study of every game in 2017, that convinced them Manning can still play at a high level. The direction of the franchise was steered in one direction after the new power brokers determined what they saw from Manning that day was worth building around in the present and near future.

Manning is 4-16 in his past 20 starts and finding enough points is the persistent theme to the vast majority of the losses. For the first time in 37 games, the Giants broke through the 30-point barrier in last week’s 33-31 loss to the Panthers, after Manning gave his team a 31-30 lead with 68 seconds remaining with a touchdown toss to rookie Saquon Barkley.

“I’ve been saying from Day 1 since I got here that I believe in this offense, I believe in this team, I believe in the coaching staff and I believe the sky’s the limit,’’ Barkley said. “It wasn’t going to be pretty from Day 1. We wouldn’t want it that way anyway.’’

The Eagles are 2-3, losing three games by a combined total of 11 points, getting accustomed to having Carson Wentz back at quarterback, dealing with the Super Bowl hangover every championship coach denies but almost all must endure.

“I don’t know. I think they’re just still searching for — it’s tough to put a name to it,’’ Harrison said. “I don’t know, they just haven’t looked the same.’’

The problem with the Giants is, too often, they have looked the same. Odell Beckham Jr., at the center of a storm he created with his ESPN interview, characterized this game as “an opportunity to come in here in a big, big division game and be able to reshape our season.’’

Yes, indeed, the Giants need a reshaping.

Eagles DT Fletcher Cox vs. Giants interior offensive linemen John Greco and Patrick Omameh

Based on past performance and predicting future results, this is a mismatch. The Giants do not get great push up the middle. Their pass protection is improved but their run-blocking is suspect, and now comes this menacing Eagles front line.

It is no wonder the Eagles lead the NFL in run defense, allowing just 66.4 yards per game. Will Barkley have any room to maneuver?

“That’s going to be the challenge for us initially, block the front four so that we can run it and throw it,’’ coach Pat Shurmur said.

History as a guide: The Giants scored 24 and 29 points against the Eagles last season and lost both games — they have lost seven of their past eight against their turnpike rivals. Usually, Manning facing Philadelphia is able to get the ball down the field in the passing game, but things go haywire and the Giants get beat. Still, seeing what worked in the past is beneficial.

“We look at recent history certainly against the scheme,’’ Shurmur said. “They’re an outstanding team, they won the Super Bowl, so yeah, we look at things that were successful a year ago. We as coaches are all fond of plays that work.’’

Shurmur will also to put something in the offensive game plan the Eagles will not anticipate. “We call it, ‘it doesn’t get a card,’ ’’ Shurmur said. “In other words, something that they don’t practice. In every game, you do that, and sometimes they work, sometimes they don’t.’’

Running on empty: The Eagles use a running-back-by-committee approach, but the president of that committee, Jay Ajayi, went down for the season this past week with a torn ACL. Darren Sproles (hamstring) is out. Corey Clement is coming off a quad injury that cost him the past two games. So, it is going to have to be Clement, Wendell Smallwood and Josh Adams, a undrafted rookie from Notre Dame, carrying the load in the backfield.

“Big shoes to fill,’’ Wentz said. “We have a stable of workhorses, but it’s tough losing Jay.’’

Improved chemistry:

For a team that lost in the final second and dropped to 1-4, after a day to unwind the Giants were remarkably upbeat this week. Maybe it was the instant turnaround with a Thursday night game. Maybe it was the offense finally putting up some points. Maybe it is the Lil Wayne factor at work.

“There was a point in that game where maybe last year or the old DNA of this team would’ve given up or would’ve tapped out,’’ said tight end Evan Engram, who will sit out again because of a sprained knee. “We fought. It sucked watching on TV just because I know those guys were fighting and we showed a lot of fight and a lot of heart.’’

Heavy lies the crown: The Eagles are coming off losses to the Titans in overtime and last week’s 23-21 defeat to the Vikings and have yet to find their footing after winning the first Super Bowl in franchise history.

“We know we’re going to get everybody’s best, and we’ve seen it already this season,’’ coach Doug Pederson said.

“I’ve addressed the team that way, it doesn’t mean we have to — it’s not about panic mode or anything in that nature, it’s just a heightened sense of urgency. The mistakes we’re making are self-inflicted, and it’s keeping us from possibly winning a game or two here or there, and we understand that.’’

The Eagles have not played great and appear vulnerable. The Giants’ close call at Carolina on Sunday was either a sign they are on the verge or else they are just good enough to lose. Can they run it enough to augment Manning’s play-fakes? And can they deal with Wentz’s run-pass options?

Eagles 27, Giants 23