HOUSTON – One year from now, can the Giants be heading back from Minneapolis after competing in Super Bowl LII?

“That’s always the goal,’’ Eli Manning said this week.

Is it a realistic goal?

“Yes. I am encouraged,’’ Manning said. “You win 11 games, you’re doing good things, it doesn’t mean it’s guaranteed for next year. We got to work our tail off and we need guys to step up, we got to make additions, we got to work and make sure we’re doing everything possible to get there. But I know the organization will do that, I know Coach [Ben] McAdoo and my teammates, we’re gonna continue to work and make sure we’re making improvements to make that happen.’’

Manning said a mouthful. Indeed, it is foolhardy to expect the Giants, coming off an 11-5 regular season and their first playoff appearance in five years, to hit the ground running and pick up where they left off. Getting to the playoffs is difficult, and for the Giants, getting there in back-to-back years is even more difficult. They did it in 2008 after winning Super Bowl XLII and haven’t done it since.

Manning and the Giants remain the only quarterback and team to beat the Patriots in a Super Bowl. Matt Ryan and the Falcons came oh-so-close to joining that club but fell short, agonizingly so, in overtime. You can never count the Patriots out – would anyone be surprised if they make it again next year?

For the Giants to make that leap, they need to get busy this offseason. Here is an offseason primer:

Possible cuts

Victor Cruz was a great story in 2016 coming back from two seasons of injuries, but he was not very productive (39 catches for 586 yards and one touchdown). The coaching staff gave Cruz’s preferred slot position to rookie Sterling Shepard, forcing Cruz to the outside, where he was less effective. Cruz is scheduled to count $9.4 million against the salary cap. D-day for Cruz is March 11 – he has a $1 million roster bonus due that day. The only way he stays is if he accepts a massive pay cut – if the Giants are interested.

Rashad Jennings ($3 million cap hit) is not overly expensive, but the Giants might want to go younger at running back. Dominique Rodgers-Cromartie is coming off a great season and cornerbacks are hard to find, but he costs $8.5 million on the cap and Janoris Jenkins and Eli Apple are the starters.

The Giants are projected to be about $32 million under the cap, but that is a fluid, estimated number.

Their own free agents

There are hard decisions on the defensive line, starting with Jason Pierre-Paul, who wants big money – not necessarily the $85 million Olivier Vernon got — and likely will get it from someone. Will that be the Giants? If they opt not to break the bank for JPP, his replacement is not on the roster. Johnathan Hankins is a steady presence at defensive tackle and won’t hit the free-agent jackpot as Linval Joseph did with the Vikings a few years ago. Again, there is no logical replacement in place if Hankins leaves.

Others of interest: LB Keenan Robinson, K Robbie Gould, LB Mark Herzlich, CB Trevin Wade, OL Marshall Newhouse.

Free-agent market

Andrew Whitworth (Bengals) is 35 years old, which would go against the youth movement the Giants are trying to undergo. He could certainly be a one-year stopgap at left tackle – think: Lomas Brown back in 2000 – allowing disappointing Ereck Flowers to move to the right side. Another option is Riley Reiff (Lions). How about raiding the Cowboys for guard Ronald Leary? McAdoo is certainly familiar with guard T.J. Lang (Packers), but the priority has to be at tackle.

If Hankins does not re-sign, Kawann Short (Panthers) is a great option at defensive tackle, but he would be costly. As far as tight end, how about admitting a mistake and bringing back Martellus Bennett? There is a need for a big receiver, but spending the bucks for Alshon Jeffery is not going to happen.

The draft

Most scouts agree this is not a strong year for offensive tackles. So be it. The Giants – who have the 23rd pick in the first round — need to find one. First-round options could be Ryan Ramczyk (Wisconsin) and Garrett Bolles (Utah). Cam Robinson (Alabama) figures to be gone. There is no law against plucking a starter out of the second or third round, where they could find Taylor Moton (Western Michigan), Eric Magnuson (Michigan) or towering Will Holden (Vanderbilt).

At tight end, O.J. Howard (Alabama) will not drop down that far, but perhaps David Njoku (Miami) or Evan Engram (Mississippi) in Rounds 2 or 3.

Linebacker is an ongoing area in need of upgrade, especially a player who can run and cover. Zach Cunningham (Vanderbilt), Ryan Anderson (Alabama) and Devonte Fields (Louisville) come to mind.

For a new toy for Ben McAdoo’s offense, how about Stanford running back Christian McCaffrey coming to play for his father’s first NFL team?

The decision

McAdoo called the plays for two seasons as offensive coordinator, and the Giants were one of the highest-scoring teams in the league. He called the plays last season as head coach, and the points were scarce. Does he give up the play-calling in Year 2? Best guess is no.