Dan Duggan | NJ Advance Media for NJ.com

Giants general manager Jerry Reese has a head start on me this offseason, cutting wide receiver Victor Cruz and running back Rashad Jennings as well as re-signing a few exclusive rights free agents this week. But those moves were no-brainers. Business is about to pick up with the two-week franchise tag window opening on Wednesday and the start of free agency less than three weeks away.

The offseason is all about fitting the pieces of the current roster, free agency and the draft together. Here’s my 10-step approach to improving the Giants this offseason.

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Saed Hindash | NJ Advance Media for NJ.com

1 more cut

Cruz and Jennings were obvious cost-cutting moves that cleared $10 million in cap space. There’s one more move to be made: Cutting linebacker J.T. Thomas, which would open an additional $3 million in cap space. If the Giants get desperate for cap space, they could approach cornerback Dominique Rodgers-Cromartie about a contract restructuring that would get him more guaranteed money while lowering his $8.5 million cap hit in 2017.

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John Munson | NJ Advance Media for NJ.com

Re-sign JPP

Ideally, the Giants will work out a deal with free agent defensive end Jason Pierre-Paul before March 1 when the deadline to apply the franchise tag passes. Pierre-Paul is the domino that will impact everything else the Giants do this offseason. I wouldn’t break the bank for Pierre-Paul, which is why I’d want to have him locked up before he can hit the open market. Using the franchise tag (approximately $17 million) to buy time to work out an extension is unappealing because that would tie up more than half of the Giants’ cap space. Something in the four-year, $60 million range seems like a fair deal for both sides.

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Mitch Stringer | USA TODAY Sports

Sign Andrew Whitworth

Left tackle is the Giants’ biggest need and they must address it with urgency. That means going all-in to sign the best left tackle on the market, even if that’s 35-year-old Andrew Whitworth. The career-long Bengal has missed just two starts in the past eight seasons, so there are no signs that he’s on the verge of breaking down. A two-year deal in the $16-20 million range seems reasonable. If the Giants strikeout on Whitworth, they have to hope a quality veteran, like Denver’s Russell Okung, gets cut. Otherwise, they’ll need to pursue a trade for Cleveland’s Joe Thomas or San Francisco’s Joe Staley. Going into next season with Ereck Flowers at left tackle isn’t an option.

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William Perlman | NJ Advance Media for NJ.com

Let Hankins walk

Unless Hankins is going to come back for cheap, the Giants should say goodbye to the 2013 second-round pick. Hankins is a solid player, although probably overrated by Giants fans. He’s not the type of player that should be a high priority for a team with a finite amount of cap space and glaring needs elsewhere. A natural three-technique defensive tackle with more pass-rushing ability would be a better complement to run-stuffer Damon Harrison. Jay Bromley, Robert Thomas and a cheap veteran should be able to replace Hankins’ production.

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Rob Carr | Getty Images

Sign a veteran WR

The Giants will need to spend a chunk of the Cruz savings on his replacement. They don’t need to add a top-end receiver, but there should be some value in the middle tier of free agency. Think of someone like Kenny Britt or Brandon LaFell on a 2-3 year deal worth $5-6 million annually.

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Jonathan Dyer | USA TODAY Sports

Draft a TE in the 1st round

It’s time for the Giants to finally invest in a tight end. There are some appealing tight ends on the free-agent market, but that money will be better spent on re-signing Pierre-Paul and adding a left tackle. If Alabama’s O.J. Howard or Miami’s David Njoku are available when the Giants are on the clock with the 23rd pick, they should draft a tight end in the first round for the first time since Jeremy Shockey in 2002.

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Top pass rushers in free agency

Some familiar names are on the list.

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Jerome Miron | USA TODAY Sports

Draft a DT early

If the Giants let Hankins walk, they should replace him long-term by continuing their trend of drafting a defensive tackle in the second round. If Florida’s Caleb Brantley drops to the Giants in the second round, he’d be an ideal pick. Clemson’s Carlos Watkins would be another Day 2 option.

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Michael C. Johnson | USA TODAY Sports

Draft a RB in the middle rounds

Forget about Adrian Peterson. The Giants will get much better value in the middle rounds of the draft. The Giants had success with Paul Perkins in the fifth round last year. A repeat should be attainable in a draft class that is deep with running back talent.

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Bill Kostroun | AP Photo

Pick up Odell's 5th-year option

Odell Beckham’s salary will be $1.8 million in 2017, which is the final season of his rookie contract. That’s absurd value and the Giants should take advantage of one more season of below-market value by picking up Beckham’s fifth-year option, which should be around $8 million for the 2018 season. There’s always a chance that the Giants will sign Beckham to an extension, but there’s no real reason to do so, especially before the team sees how he responds to Reese’s tough talk about growing up after the season.

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John Munson | NJ Advance Media for NJ.com

Extend Pugh and Richburg

Left guard Justin Pugh and center Weston Richburg are due to be free agents after the season. Pugh and Richburg represent the Giants’ only real assets on the line and they need to be locked up. Signing Pugh long-term would likely lower the $8.8 million cap hit he currently has for next season as a result of the Giants picking up his fifth-year option. Richburg is coming off a down season, which actually could work in the Giants’ favor at the negotiating table as long as they’re convinced it was an aberration.

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Dan Duggan may be reached at dduggan@njadvancemedia.com. Follow him on Twitter @DDuggan21. Find our Giants coverage on Facebook.