CINCINNATI — Like everyone else, Eli Manning got to learn a little more about Daniel Jones this week during the Baker Mayfield affair, as the Browns quarterback basically insinuated that the Giants rookie is not a winner and thus drafted too high.

Jones responded to the slight in textbook Eli-esque fashion, defusing the situation with aplomb.

“I thought he did great,’’ Manning said Thursday night. “I told him what to say, he didn’t listen to my advice. He took the high road.’’

The smile Manning flashed was a sign that this was a good evening for the Giants quarterbacks. Manning got the final tune-up work he needed and then gave way to Jones, who provided more evidence that he is the real deal — again showing remarkable accuracy and poise — and, in the 25-23 preseason victory over the Bengals at Paul Brown Stadium, also plenty of toughness.

“That’s what we thought he was when we drafted him,’’ coach Pat Shurmur said. “It’s fun, about every six or seven days I’ve been able to tell you, ‘That’s what we saw when we drafted him.’ He just has a feel for playing the position. He’s steadily getting better every time he takes the field.’’

Jones continues to impress. He completed 9 of 11 passes for 141 yards and a passer rating of 118.8. Thus far in the preseason, Jones has hit on 25 of his 30 passes, connecting on 83 percent of his throws. After fumbling for the third time in the past two games, Jones responded on the very next play with a 27-yard dart to another rookie, Darius Slayton, to the Bengals 1-yard line to set up the Giants’ first touchdown.

All this made Shurmur quite frisky when talking about the player the Giants selected with the No. 6-overall pick.

“Like I said, you can ask me all you want about why I like him,’’ Shurmur said. “I think it’s time to start asking the people that didn’t like him what they think, quite frankly.’’

After Manning started and played one series that resulted in a field goal, Jones was given three series with the starters. He did not produce any points on the first two possessions and then showed some real resilience on the third.

Jones placed a throw down the middle of the field to Brittan Golden for 35 yards, but two plays later he was nailed in the back by Carl Lawson — who beat left tackle Nate Solder. Lawson leveled a blindside hit that separated Jones from the ball for a sack and a fumble recovered by Golden, allowing the Giants to keep the ball and providing Jones — called out by Mayfield in a GQ magazine article for not winning enough in college at Duke — with an opportunity for immediate redemption.

Jones said it was the hardest he has ever been hit. He faced third-and-16 and delivered the strike to Slayton.

“You take hits, you know?’’ Shurmur said. “He came to the sideline and said, ‘That was a good one.’ He said, ‘I’m sure I’ll get hit harder than that at times.’ He was fine.

“He just reconfirmed in my mind that he’s tough in a sport where that’s demanded, he’s got that. And he knows how to compete.’’

And he knows how to impress.

“He got hit and what did he do after, the next play?’’ asked Saquon Barkley, who sat this one out as he did the first two preseason games. “I think that shows a little toughness he has, too, a little grit behind him and you love to see that.’’

Manning was in for one series and completed 4 of 8 passes for 41 yards. He directed a 15-play drive, produced five first downs and a 41-yard field goal from Aldrick Rosas. Two of Manning’s throws could have been caught by Cody Latimer but were not.

It is certainly plausible Manning will not play at all in the preseason finale in New England next Thursday. He is 9 of 13 for 86 yards this summer. In his three offensive series, Manning has a three-and-out, a touchdown drive and a field-goal drive.

Next up for Manning will be the Cowboys. Jones no doubt gets to make the start in the final preseason game, against the Patriots.

“I’ve said it all along, Daniel when it’s his time to play is gonna be ready and we’re going to continue to get him ready,’’ Shurmur said. “We got a couple of weeks left before we play Dallas.’’

Three takeaways

Rookie DE Dexter Lawrence said the starting defense did not come out “loud enough’’ the first two weeks. Lawrence made some noise on the very first series, penetrating and lifting his arms to bat an Andy Dalton pass to the turf. It is the sort of pass-rush pressure the big man needs to provide in the middle of the line.

Tae Davis is starting as an inside linebacker, but he needs to do better than this. He badly overran a play that helped Rodney Anderson pick up a first down and he was called for an illegal-contact penalty. Davis has to fend off rookie Ryan Connelly.

There is a crowd at wide receiver and WR Brittan Golden helped himself with a huge performance. The 31-year-old alertly pounced on a Daniel Jones fumble and came up with a 35-yard reception. He ended with a flourish: A 68-yard punt return for a touchdown. His one blunder: A muffed punt in the fourth quarter.