IF THEY COME, you will build it.

In these lean times, belt-tightening young professionals might start joining the artists in a gentrifying neighborhood before there’s even a single place to rent David Lynch films. Some denizens of the Jefferson L stop probably like this; the longer the Big G takes, the longer they can afford to live on their meager salaries. Tandem, however, with its tasteful decor and reasonable prices, makes for a harbinger of doom even the most selfloathing of colonizers would be hard pressed to resist.

Patrons walk through the unassuming entrance on a residential block to find a space lovingly engineered by owners Jane and Cathy Virga to be attractive and cozy. Despite having a classy cocktail menu, they don’t overdo the speakeasy shtick that’s so tiresomely ubiquitous at present, instead relying on a few well-placed pieces (antique chandeliers, mahogany bar salvaged from an Elk’s Lodge, old fashioned cash register) to get folks in the mood to booze. Handcrafted tiles add a psychedelic swirl of color to the wood and brick space, and stools made from recycled wood are easy on the environment if a bit hard on the derriere.

Minor discomforts were forgiven when I took the first sip of my drink. Made with gin, seltzer, simple syrup, fresh squeezed lemon juice and basil (a shock of which is smartly displayed on the bar), Tandem’s Masten Lake is a supremely refreshing take on the Tom Collins. A similar ingenuity shines through in most of the drinks, with house-brewed ginger beer, fresh rosemary and caper berries lending clever updates to the Dark and Stormy, the Salty Dog and the Dirty Martini (know here as the Filthy Martini), respectively. A rotating list of under- $10 nibbles like grass-fed meatballs and artichoke-chard dip brings yet another tasty element to the table.

Prices are extremely recession friendly. All cocktails are $8, easily half of what the same would cost in Manhattan or even Williamsburg. The beer list, too, was constructed with a diverse clientele in mind, with options ranging from a $3 PBR tall boy to a $21 bottle of imported Belgian Corsendonk.

Once locals have gotten drunk at their various price points, they can dance in the recently opened back room, which has already played host to Lauren Flax and J.D. Samson’s electro-fest Hotel Motel party, as well as a civic-minded fundraiser for the nearby Academy of Urban Planning’s scholarship fund.

With so much to like about this place, one can only hope the economic phase that spawned it can remain suspended in time by our sputtering economy for at least a little while longer. Jobs, shmobs. Bring on the cheap, delicious, magical combinations of alcohol.

> Tandem Bar

236 Troutman St. (betw. Wilson & Knickerbocker Aves.), Brooklyn, 718- 386-2369