Where have we seen this before?

The Chiefs line up offsides and Tom Brady capitalizes on a second chance.

Oh yeah, that’s the lasting memory of the AFC Championship game in January 2019, when the since-exiled Dee Ford committed a penalty to negate an interception and allowed Brady’s Patriots to get an overtime win. Somehow, the stakes were bigger the second time around.

In a scene that echoed the Chiefs’ last playoff loss before the five-game postseason winning streak that ended Sunday night, an offsides penalty in the second quarter was the turning point of Super Bowl LV as the Brady-led Buccaneers pulled away for a 31-9 win.

And it was part of a larger theme where eight first-half penalties for 95 yards and six automatic first downs doomed the Chiefs, who were upset with the officiating after the game.

“I was very surprised,” defensive tackle Chris Jones said. “This is the Super Bowl. Usually you let the guys play, especially in the biggest game of the year.”

Leading 7-3 early in the second quarter, the Brady-led Buccaneers tacked on a 40-yard field goal. Or at least it looked that way until Mecole Hardman was flagged for lining up offsides, which converted a fourth-and-5 and took three points off the scoreboard.

Sensing the momentum swing, Brady threw a 17-yard dart to Rob Gronkowski on the next play to open up a 14-3 lead.

“There were three or four possessions where [they] got points,” safety Tyrann Mathieu said, “and we could’ve been off the field.”

Earlier in the same drive, Brady was intercepted when Jones deflected a pass that then bounced off of Leonard Fournette’s outstretched hand and into Mathieu’s arms. It was the break the stagnant Chiefs needed — until the officials called defensive holding on Charvarius Ward. So, the Brady-to-Gronkowski touchdown strike really was a third life on one touchdown drive.

“That interception could’ve changed the game,” Jones said.

The Chiefs were called for eight penalties — the most by a team in either half of any Super Bowl and the most by the Chiefs in the first half of any game since coach Andy Reid took over in 2013. The Buccaneers were called for four penalties in the game, setting off social media conspiracy theories about Brady-friendly officiating.

“You can’t have penalties, not that many,” Reid said. “You’re taking space away from yourself. It is uncharacteristic and it’s too bad it happened today.”

Former NFL official Terry McAulay — NBC’s rules analyst — said the game was called differently than expected.

“It’s very unusual to see the Super Bowl called significantly tighter in the passing game than the way it’s been called in the regular season,” McAulay wrote on Twitter. “But there is no question that was true in the first half.”

Here’s how the first half ended: The Chiefs used timeouts trying to get the ball back to cut into a 14-6 deficit. Instead the Buccaneers picked up one first down and went into attack mode rather than running out the clock.

Two defensive pass interference penalties trying to cover Mike Evans placed the ball at the 1-yard line and set up Antonio Brown’s touchdown catch with six seconds to go.

“That’s a top-five scoring offense,” Mathieu said. “If you give those guys a fresh set of downs, they get some confidence going.”

Cue those theories.