Back for season No. 26 in The Post’s Bettor’s Guide, this time with a Best Bet title and overall co-championship to defend. On to Week 1.

Bills (+3) over JETS: In the larger picture, the Jets finally appear to be set up for success. Sam Darnold is the quarterback Jets fans have been dreaming of for 40 years. Adam Gase has a lot to prove as a head coach, but he’s certainly the type of offensive mind you want directing Darnold. And thanks to the regime change from Mike Maccagnan to Joe Douglas, the personnel department is now packed with people from winning organizations who know what they’re doing.

But this is going to take some time, at least one free agency and draft for Douglas to begin to fix the damage. There’s no natural edge rusher. They have fewer qualified corners than a one-stoplight town. There was some patchwork done on the offensive line, but Douglas, an old O-lineman himself, will have to make some real commitments in the draft and in the wallet to give Darnold the protection he needs.

The Bills aren’t great, but they are ahead of the Jets in their development. Their defense will be tough to handle for a Jets OL that hasn’t yet played together, and for Le’Veon Bell, who missed a year. It’s easy to envision Josh Allen breaking containment, running for big chunks of yardage and throwing on the run to receivers who shed the Jets’ suspect corners.

COWBOYS (-7) over Giants: Interestingly, the line on this game didn’t budge when it was announced Ezekiel Elliott had signed with the Cowboys and will play on Sunday. That could have to do with the past success Eli Manning has had at Jerry World. But as we know, Manning is not the quarterback he once was, he doesn’t have many downfield receiving weapons and the Giants’ defense is loaded with six rookies who are expected to see significant time. Feels as if this could be close for a while thanks to Saquon Barkley, before the Cowboys pull away.

VIKINGS (-4) over Falcons: Atlanta has the weaponry to hang with the Vikings if this turns into a shootout. But the line feels a touch light and I’m willing to pay the ante to see what the Minnesota offense can do with a healthy Dalvin Cook.

Redskins (+10) over EAGLES: Tricky pick because overall there’s a chance the Eagles will be great and the Redskins will be a dumpster fire. Figuring Carson Wentz could be a little rusty.

Ravens (-6¹/₂) over DOLPHINS: Ravens bring a thunder (Mark Ingram) and lightning (Lamar Jackson) running game that could discourage a Dolphins team that had a fire sale a week before the season.

Chiefs (-3¹/₂) over JAGUARS: The forecast is for temperatures around 98 degrees for Jacksonville on Sunday. Normally that would push me to the hot-weather home team, but in this case it could make it harder for the Jaguars to keep up with the speed of Tyreek Hill and scrambling of Patrick Mahomes.

Titans (+5¹/₂) over BROWNS: I’m all in on Baker Mayfield and picked him to win the MVP at 20/1 in Thursday’s Post NFL preview section. But sometimes teams that have been underdogs for so long struggle in favorite roles, Odell Beckham Jr. is gimpy and this is Freddie Kitchens’ first game as an NFL head coach.

PANTHERS (+2) over Rams: Super Bowl losers often have trouble the following season. Though the Rams’ offense should still be nuclear with Cooper Kupp returning to join Brandin Cooks and Robert Woods, this is a tough, cross-country, early-start, road-favorite spot.

SEAHAWKS (-9¹/₂) over Bengals: This game has the most potential for a blowout as Pete Carroll is well equipped to give Cincy’s Zac Taylor his first lesson in being an NFL head coach.

Colts (+6¹/₂) over CHARGERS: This line doubled from 3¹/₂ to 7 on the news of Andrew Luck’s retirement, but sharps jumped on that and lowered it a bit. Colts have a solid team around Jacoby Brissett, who played a full season in 2017 and had last year to learn Frank Reich’s system.

Lions (-3) over CARDINALS: Detroit lost 48-17 to the Jets in Matt Patricia’s debut last year. Figure he’s put some things in place to have a better start. Arizona’s Kyler Murray-Kliff Kingsbury combo comes with a lot of question marks.

49ers (+1) over BUCCANEERS: The later start should benefit the 49ers in terms of body clock and temperature. Kyle Shanahan did some nice things with a backup quarterback last season and should have success with Jimmy Garoppolo back.

PATRIOTS (-5¹/₂) over Steelers: The defending champs have covered 13 of their last 15 at home as favorites of seven points or fewer. Though this is the time of the season when the Patriots are most vulnerable, the Steelers will have to find a No. 2 receiver and some other reliable weapons.

Monday

SAINTS (-7) over Texans: Willing to lay an uncomfortable number for two reasons: Saints have a prime-time home game to start their revenge tour for the NFC title game call; and Laremy Tunsil may be too new to help protect Deshaun Watson, who was sacked an NFL-high 65 times in 2018.

Broncos (-1¹/₂) over RAIDERS: I’ve been bullish on the Raiders in anticipation of how much Antonio Brown could help Derek Carr. But that apparently won’t be happening Monday, or maybe any time soon.

Best bets: Broncos, Bills, Titans

Lock of the week: Broncos (Locks went 14-5-1 in 2018)

Thursday night: Bears (L)