ANNALS OF THE ONE PERCENT: LET THEM EAT CAKE!

Celebrity twit Debra Messing and various heartless other stars proved beyond doubt that some fabulous New Yorkers don’t have hearts beating in their cold, dead chests.

Fires were barely snuffed out in Breezy Point. The dead were still being counted from here to Jersey. And the bodies of two tiny Staten Island brothers, 2, and 4, who were ripped by Hurricane Sandy from the arms of their frantic mother on Monday, were finally found yesterday, 20 yards from each other. They were gone.

But the rich, the famous and narcissistic weren’t about to let a little weather event ruin their party. . . . Wednesday, a night of sadness and rebuilding, is when Messing chose to don the costume of Marie Antoinette, whose utterance “let them eat cake” when there was no bread reputedly sparked the French Revolution. She attended an event so hideous, it should have been banned and the revelers buggy-whipped.

It was Bette Midler’s 2012 New York Restoration Project Hulaween Benefit Gala — dubbed, ironically, “A Season in Hell’’ — at the posh Waldorf.

Our celebrities at work. Just following the President’s lead. . .