Nets fans must be ready to believe in fairy tales; their team has had one of the most unlikely seasons in league history. After a 2-11 start that seemed like the next step in a lengthy and acrimonious rebuilding process, the Nets are 31-36, winners of four in a row, and legitimate contenders for the final playoff spot in the Eastern Conference.

But two home games against Miami in the spring are far from the biggest reason for rejoicing among the Meadowlands faithful. The team is only a handful of steps away from rejoining the ranks of the NBA’s elite.

Next year’s starting trio of Jason Kidd, Vince Carter, and Richard Jefferson figures to be the league’s best perimeter combo. Rookie center Nenad Krstic has established himself as a solid post player who should improve in coming years, and even second-year player Zoran Planinic has recovered from a poor rookie season and is looking like a capable backup to Carter. Nets Team President Rod Thorn is faced with the seemingly simple task of building a supporting cast to join Planinic on the bench.

That’s where Nets’ fans glee probably darkens. Thorn has been in this situation in the past and his track record isn’t good. The great Nets teams that seem such a distant memory needed only a few solid role players to fill out the bench, but instead found themselves depending on young players who never panned out like Brandon Armstrong and Tamar Slay or aging players in decline like Rodney Rogers, Luscious Harris, and Aaron Williams. Had Thorn built a better bench, there might be a championship banner without the Devils logo on it at the Continental Airlines Arena.

A strong bench isn’t a luxury in the NBA. Most starters play anywhere from 32 to 38 minutes per game, which means the reserves account for about one quarter of the team’s minutes – vital minutes when starters are injured. Dallas and Memphis have remained among the Western Conference’s better teams precisely because of their deep and talented benches. Thorn won’t have Mark Cuban’s money to spend, so he’ll have to work on the cheap to build a better bench.

The first thing the Nets need to do is sort out this year’s roster. They have two useful backup point guards in Travis Best and Jacques Vaughan; neither of them turns the ball over much and both are able to score in the low double-digits per 40 minutes. Best has a reputation for being a good shooter, but the stats give the nod to Vaughan, 45% to 41.5%. Thorn has been known to operate on the basis of reputation rather than production, so which point guard he chooses to keep may preview what lies ahead for the team.

Aside from the recently acquired Clifford Robinson, none of the Nets’ reserve big men have been productive. The team has re-signed Jason Collins, so he’s in the picture, though his sporadic production only heightens the need for better big men. Power forward Brian Scalabrine is a fan favorite, but he, like most of the team’s underperforming big men, should start planning to relocate.

The first talent resource is the draft, and this year’s amateur crop should be one of the deepest in years. The Nets own both of their picks and they have a future pick from the Clippers (it’s top-15 protected this year, top-five next year and top-two in 2007). Since even a weak draft offers value where the Clippers usually choose, that pick could be packaged with their current picks to move up the board.

If the Nets choose to use their picks, there should be good talent available in the middle of each round, which is where the team will likely choose. The most desirable big men will be gone by the middle of the first round, so the Nets should use the free-agent market for pivot men and look to the draft to flesh out their depth at forward.

Even though Kidd and Carter make eight-digit salaries and the extensions given to Jefferson and Collins kick in next season, the Nets will be in good shape relative to the salary cap. Krstic and Planinic are in their rookie contracts, and everyone except Robinson is signed for the league minimum or thereabouts.

The key is that Dikembe Mutombo’s salary – probably Thorn’s worst trade – finally comes off the books this June (the Nets bought him out two seasons ago, but their cap number continues to pay the price). This will enable the Nets to shop in the free agent and trade markets without fearing the luxury tax, which typically kicks in near the 60 million dollar threshold.

It’s unlikely that Bruce Ratner will green-light a big contract given that next year’s team will still play in New Jersey in front of thousands of empty seats, so count Cleveland’s Zydrunas Ilgauskus, the most attractive free-agent big man, out of the picture. It’s more likely that the Nets will pick up the option on Clifford Robinson and shop for cheap centers.

Their best bets are Mikki Moore, who has provided the Clippers with stellar rebounding and shot blocking off the bench this year, or Chris Andersen, who has played surprisingly well for New Orleans (and could be had for the Clipper’s pick).

These are not names that make fans drool, but they are good role players, and that’s what figures to separate the Nets from the elite next year. Thorn has failed at this roster task in the past, but never has it been so simple: Take three marquee all-stars, supplement them with a skilled and dependable roster of reserves, and watch the win column begin to inflate.

Nets fans should be at the edge of their seats now and stay there deep into the summer.