A late Manhattan entrepreneur who pioneered direct mailing with her “rich list” left $100,000 to her 32 cockatiels — with nitpicky instructions on how to care for the birds.

Leslie Ann Mandel, who was married to Arthur Herzog, author of the sci-fi thriller “The Swarm,” named her stepson, Matthew Herzog, as trustee of the pet fund.

Her will lovingly lists each of the birds — Wheetie, Port, Blackie, Zippy, Tara, Zara, Shasha, Pigeon, Victory, Alie, Zack 12, Dart, Cubby, Max, Baby, Ruthie, Pumpkin, Tattoo, Susie, Tracy, Margie, Sammy, Angel, Inky, Sara, Tundra, Tanteleah, Eva, Cody, Nicki, Avis and Dragon — and asks that the birds “continue to live in the aviary” in her $4 million East Hampton property.

As an alternative, they can be moved to “a protected place of similar size and dimension, made of the same materials, without a cage, for the rest of their natural lives,” the will says.

Mandel adds explicit instructions for their weekly maintenance.

“It is my wish that the birds be fed and the building cleaned each Monday and Thursday and their food shall be purchased from Avi-Cakes, carrots, water and popcorn,” the will states.

Avi-Cakes are a brand of natural birdfeed. A 20-pound bag costs $115.

Almost as an afterthought, Mandel says the cockatiels should share the $100,000 trust with her rescue dog, Frosty, and her cat, Kiki.

She provides no directions for their care and says the trustee can use his “judgment and discretion” on how to spend the money on them.

Mandel, who never had children of her own, died in June at age 69 after being admitted to the hospital with kidney stones.

She ran The Rich List Company, a fund-raising firm that, at one time, had the largest private mailing list in the country, according to her obituary in The East Hampton Star.

While Mandel meticulously planned for her pets’ lives after her death, she wasn’t as careful about how the rest of her $5.3 million fortune would be spent.

A 2005 will left everything to Arthur Herzog, or to his son Matthew if Arthur died before her.

But Mandel crossed out Matthew’s name in 2006 and replaced it with her sister Avis Mandel’s.

When Mandel died Avis, 67, a Napa winery owner, submitted the marked-up will to Manhattan Surrogate’s Court claiming the original was “obliterated.”

Avis’ attorney, John Morken, said that the notated will is not valid but that Avis and her other sister, Tracy, are entitled to the money anyway as her living relatives.

Matthew Herzog declined to comment.

The parties are due in court next month.