From the wallops and booms of a crumbling World Trade Center emerged the bling blings and cha-chings of corporate mendaciousness.

And from a world of sports put in its place emerged a sports-card manufacturer with balls as big as grapefruits and kumquat-sized morals.

Starting Oct. 8, The Topps Company began selling its soul in the form of 90 high-glossed “Enduring Freedom” picture cards.

For 52 years, Topps has captured baseball, America’s Pastime, on cardstock. In doing so, they have turned our shortstops into heroes. And now, in capturing America’s wartime, they turn our heroes into shortstops, our battle into a game — hoping to cash bank on a different sort of field.

Less than 10 blocks from Ground Zero is Topps’ Whitehall Street headquarters. There sat CEO Arthur Shorin on Sept. 11th, looking out a fifth-floor window caked with ash onto a street lined with panicked New Yorkers. There began Operation Enduring Profit.

The company is no rookie to cashing in when America goes to fight. Flushed with success from the three-series set it produced during Operation Desert Storm, the brass at the world’s foremost sports card maker was gleaming when this opportunity came a-knockin’.

“Looking back, we have a long tradition of chronicling the history of war,” Shorin said in a recent telephone interview. “We looked forward to publishing a series on Enduring Freedom.”

Of course they did. Consider:

Topps only pulled in $440 million last year. (I know, let’s start a telethon?)

The sports-card business has suffered a steady contraction in recent years.

And there’s a good chance of a work stoppage affecting the upcoming Major League Baseball season and subsequently baseball cards.

But Shorin says he’s not minimizing war for himself or for Topps. No, he’s doing it for the kids.

“They aren’t dummies,” he said. “They’re either curious or downright worried. Our cards deliver details in media they are comfortable and familiar with.”

And what better way to put war in perspective than putting it on baseball cards.

Timmy, it’s like this: we’re the Yankees, Al-Qaeda is the Red Sox and Osama bin Laden is David Cone.

Kids won’t see any pictures of planes slamming into buildings — “It’s not necessary at all,” Shorin said. “That’s what frightens kids.” They won’t see Anthrax-tainted letters or soldiers lying dead in Kabul.

Instead, they’ll get a peek at P.L.O. Leader Yasser Arafat donating blood (card No. 16). They’ll see President Bush on the phone with New York City Mayor Rudy Gulliani (No. 5). And what kid doesn’t want to check out Congressional Leaders Lott, Hastert, and Daschle (No. 41)?

Dear Santa,

Heck with my two front teeth, all I want for Christmas is a Donald Rumsfeld and Condoleezza Rice.

There’s Israel’s Foreign Minister Shimon Peres pledging friendship (No. 12). There’s an American B-52 Bomber (No. 56). And yes, there’s even Osama bin Laden (No. 19), the only card printed in black and white.

“We’re not going to glorify the S.O.B.,” Shorin said. “We’re just going to give reference to him. The expectation is kids will use it to act our their disdain ? ripping it up, stomping on it or tossing into the garbage.” (Consumer note: Not a wise idea to buy bin Laden card for child).

Kids aren’t the only ones getting into the game of war.

“I probably shouldn’t say this,” said the CEO, “but we heard from the State Department that the President of France wants some cards so he can autograph them and send them to President Bush.”

(My White House source tells me that in exchange, Bush will give French President Chirac a Willie Mays rookie and 15 Pokémon pogs.)

It all seems so dirty: a bunch of corporate gluttons taking advantage of war and the great American fondness for baseball cards — at the same time. It’s a double whammy of blasphemy, but nobody seems to be complaining.

“We’ve heard virtually nothing negative,” Shorin said. “People are thanking us for doing this. We hear when they are getting out to retail, they are selling very well. As well they should.”

Part of the glowing reviews has been a byproduct of Topps’ own savvy public-relations machine, which includes a blatantly nationalistic marketing campaign.

The company was quick to point out that it had sent one million free trading cards to troops stationed overseas. It was just as quick to announce that it has made — and will continue to make — substantial donations to the World Trade Center Disaster Relief Fund. Shorin wouldn’t provide me the exact amount for the donations, saying he doesn’t want to use that as a commercial swindle for people to buy the cards.

Sounds peachy. But here’s a better idea: donate all the profits to the victims of Sept. 11th. You’ve already minimized Sept. 11th. You have to capitalize on it now, too? Make your bling off our baseball players, not our dead firemen, fighting soldiers and sense of patriotism. Get out of your office. Go find some perspective.

Let Operation Enduring Freedom ring, Mr. Shorin, not cha-ching.