Tracy Morgan, the hilarious comedian who starred in the NBC hit show “30 Rock,” riffed on hate-crime hoaxer Jussie Smollett this week on “The Tonight Show.”

Morgan was chatting with Jimmy Fallon when the talk show host set him up for a string of jokes about the “Empire” actor, who claimed that two white men assaulted him and put a rope around his neck as he returned to his home at 2 a.m. after getting a sandwich.

“I heard you got a new gig,” Fallon said to Morgan.

“Yeah, they gave me a role on ‘Empire,’” Morgan deadpanned.

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“What are you going to do on that?” Fallon asked.

“Well contractually — they gave me millions of dollars. Contractually, all I gotta’ do is not fake a hate crime.”

As the audience broke into laughter, Morgan said, “Jussie!”

Fallon, also laughing hard (as he always does), said: “That’s all you have to do.” Then he followed up with “You don’t buy that story?”

“Nah, man! C’mon! First of all, racist people don’t be jumping nobody in the polar vortex,” Morgan joked about the frigid temperatures in Chicago the night of the alleged attack in January. “‘It’s too cold, we be racist in the spring.’”

Morgan also said “racists don’t be watching ‘Empire,’ man.”

The comedian, who now stars in a show called “The Last O.G.” on TBS, also mocked Smollett for hanging on to his sandwich throughout the attack.

“There was like 10 seconds of footage, and then he disappeared for like two seconds, then he reappears with the noose on his neck — still holding the Subway sandwich!” he said.

“He didn’t let that Subway sandwich go! I think it was pepperoni and cheese.”