It was the kindest cut of all for proud mom Julie Wallman of Indianapolis, Ind.

Wallman gave birth to twins born just two minutes apart — in different years, centuries and millennia — thanks to skilled docs who timed the babies’ delivery by Caesarean section with history-making precision.

Jacob Wallman entered the world at 11:59 p.m. Friday, while sister Jordan arrived two minutes later — at 12:01 a.m. yesterday.

“We got the best of both years,” a glowing Julie Wallman said yesterday, cradling the tiny tots in her arms. “The first baby of the millennium and a tax deduction.”

Her extra-special delivery was no accident.

When Mrs. Wallman realized Friday night that she would need a Caesarean section, she and her husband asked doctors to wait until closer to midnight to make the cut.

Asked how she would explain the twins’ unique birthdays someday, Mrs. Wallman said she’ll tell the twosome, “They’re special, and we wanted to make it even more special, be a part of history.”

Jacob and Jordan aren’t the only twins whose birthdays straddle the millennium.

In Enid, Okla., Bass Baptist Medical Center recorded Jacob Beebe’s birth in the final instant of 1999 and his brother Joshua’s a minute later.

Unlike Mrs. Wallman, their proud papa hadn’t been eager for a turn-of-the-century birth. “If I could have picked any other time, I sure would have,” Tim Beebe said yesterday, holding the century-spanning siblings. “But I’m just so happy they are here.”

Twin millennium marvels were also born in Fairfax, Va.

And in Seattle, Wash., a boy was born at 10:06 p.m. Friday and a second followed at 12:16 a.m. Saturday, said a University of Washington Medical Center spokesman.

The hospital identified the parents as Maria Cruz Mora-Rivas and Emiliano Villafuerte, both of Wenatchee, Wash.

Germany claimed its own pair of millennium twins, when a 25-year-old Bulgarian mom gave birth to son Mircem, four minutes before the end of 1999 — and his brother Mircan a minute into New Year’s Day, doctors said.