SEATTLE — Think back two months ago, and consider what the Giants and Seahawks were working with at quarterback. 

The Giants were in the early stages of a regime change, with a new general manager and head coach, determined to try to make it work with a holdover, Daniel Jones, without giving him the security of the fifth-year option, shading him with a lame-duck vibe. The odds were stacked against him. How could Jones, with a rebuilding team seemingly destined to struggle, show enough to convince the new powers that be that he should be “the guy’’ in 2023? 

The Seahawks stunned the NFL in March by trading Russell Wilson to the Broncos, parting ways with a nine-time Pro Bowler and one-time Super Bowl winner. They re-signed their backup, Geno Smith, to compete with young Drew Lock, who had been acquired in the mega-deal with Denver. It certainly looked as if this was going to be a major downward transition for the Seahawks, and it was more than tempting to scoff at the notion Smith could — in any way, shape of form — be a suitable replacement for Wilson. 

The Week 8 matchup between the Giants and Seahawks that will take place Sunday at what is likely to be rainy Lumen Field features two teams with winning records (consider that a surprise) and two teams with efficient and productive quarterbacks (consider that more of a stunner). 

Smith, a bust as a former Jets second-round draft pick, is third in the NFL with a passer rating of 107.7 — behind just Patrick Mahomes and Josh Allen and far ahead of Wilson, who is down near the bottom of the quarterback pile (No. 25). Smith has the Seahawks (4-3) riding a two-game winning streak. 

“For people that may have noticed him in the past or seen some stuff with him in the past, maybe it is a surprise,’’ Giants safety Julian Love told The Post. “For me, I’ve never played against him before. I put on the tape this week and I see, wow, this guy’s a successful quarterback and they’re managing games well.’’ 

Jones is 14th among quarterbacks with a passer rating of 90.8, but his effectiveness should not be measured entirely by any analytical formula. He has run and passed Giants to a record of 6-1, using four fourth-quarter comebacks, keeping his turnovers to just four and lifting up his stock. At 25 years old, Jones is on his way to forging a path to a multi-year contract as a quarterback around whom head coach Brian Daboll and general manager Joe Schoen want to build. 

To his credit, Jones is doing it with a patchwork group of wide receivers that no longer includes oft-unavailable Kadarius Toney (traded to the Chiefs). Jones also will have to get by in this game without two injured starting offensive linemen, Evan Neal and Ben Bredeson, who have been replaced by Tyre Phillips and rookie Josh Ezeudu. 

Jones is doing a bit of everything, including calling an audible out of a handoff and scoring on a sneak in the 23-17 victory in Jacksonville. 

“Daniel did a nice job there,’’ offensive coordinator Mike Kafka said. “Those guys took it upon themselves to sneak in down there on the inch line. That was a good job by them being football players.’’ 

That Jones is playing his way into keeping the keys to the offense in his possession after this season is quite a feat, considering he was 12-25 as a starter in his first three years, had trouble staying healthy and on the field, and, especially early, was a turnover machine. The coaching he is receiving this season is superb, and Jones is making it work splendidly. 

Smith needed a landing spot after his tumultuous four years with the Jets — he started for two seasons before his career was derailed after a locker room fight over an unpaid debt. He spent the 2017 season with the Giants as Eli Manning’s seldom-used backup — other than that one infamous start in Oakland that ended Manning’s consecutive starting streak at 210 games and created a firestorm that really had nothing to do with Smith. 

“It was short-lived,’’ Smith said of his stay with the Giants. “What I can say is I enjoyed my time there, had an opportunity to learn and grow, was able to be under coach [Ben] McAdoo and Mr. Jerry Reese, who I owe a lot to. And obviously, being able to be in the same room with Eli Manning and to learn from him, learn with him and to compete with him. It was awesome just to be a part of that for a year.” 

Smith is finding it is awesome to be in the driver’s seat with the Seahawks. Jones is riding high with the Giants. No one, it appears, knows everything there is to know about quarterbacks.