Wink Martindale is fond of making comparisons.

In back-to-back weeks last season, he likened Derrick Henry to Jim Brown and Christian McCaffrey to Barry Sanders.

Yes, the Giants’ defensive coordinator is unafraid to single out the top offensive player on the other team and put him in his version of historical perspective.

He is also not averse to offering detailed reviews of his own players, so the assignment given to him Wednesday was in his wheelhouse:

Compare the Giants’ rising star, Kayvon Thibodeaux, to the already-risen Micah Parsons, who in two seasons for the Cowboys has attained the highest of platforms, when it comes to rating the top NFL defensive disruptors.

The two figure to be key players when the Giants and Cowboys meet Sunday night in the season opener at MetLife Stadium.

It should be fair to evaluate one against the other, considering both were high draft picks, immediate starters and that Parsons, at 24, is only one year ahead of Thibodeaux, 22, in NFL development.

Or is it not fair?

“I guess unfair,’’ Martindale said. “I mean I think they both have a lot of things they do really well. Some different things that some do better than others and vice versa, but I like Kayvon. Just who he is and what he does for this defense.

“He brings so much flexibility to the defense that people don’t really understand that he does everything. Say there is 700 plays, you are going to like 650 of them and not talk about the 10 sacks or eight sacks or nine-and-a-half sacks, whatever number gets placed on him, because that’s just a blip on the radar screen for everything else that he does.’’

Thibodeaux, as the No. 5 overall pick in 2022, was actually viewed as a higher prospect, in terms of where the two players went in their draft classes. Parsons dropped to No. 12 in 2021, which was a swing and a miss for several teams — including the Giants — that passed on him.

Will Thibodeaux develop into a Parsons-like impact maker?

In two seasons, Parsons has 26.5 sacks and 56 quarterback hits.

Thibodeaux had four sacks and 13 quarterback hits as a rookie.

That comparison was proposed to Thibodeaux and he did not shy away from it.

“I think when you look at the raw numbers, he’s been able to do a lot of great things,” Thibodeaux said. “I’m trying to emulate that. He’s been able to succeed early, which is great. Yeah, I’ll let you guys do the comparing and me, I’m just trying to keep striving and keep continuing to try to do what he’s been able to do.’’

Thibodeaux missed the first two games of his rookie year recovering from a strained knee and made his NFL debut in Week 3.

Limited to only 37 snaps, he had no sacks or quarterback hits as the Giants were beaten by the Cowboys 23-16.

In Week 12, Thibodeaux got on the field for 55 snaps at AT&T Stadium and was far more active than he was in his first look at the Cowboys. Thibodeaux buzzed around Dak Prescott for what turned out to be a season-high five quarterback hits and nine total pressures. He did not cash in with a sack, though, which was a prolonged trend in 2022. Thibodeaux had one sack in his first nine games and finished with three sacks in his last four regular-season games to get to his modest total.

Thibodeaux said he watched every snap from that second game against Dallas “1,000 times’’ this past week — he graded out exceedingly high — and determined he was not far from wreaking the havoc he thirsts for.

“I had a great game, but we had no sacks, so you talk about being able to finish and being able to make plays in big-time games, I got to make ’em,’’ he said.

“We lost, so I feel bad. You think about if I would have got there and if I would have made those plays we probably would have won.’’

For everything Martindale said he appreciates about Thibodeaux, the offensive coordinator did acknowledge the next threshold will be to turn pressure into production and harassment of the opposing quarterback into punishment of the opposing quarterback.

“Any player that’s judged with the microscope that he is and when they have success and when they really take that next step is when they become finishers at the quarterback and finishers when they get their hands on the football and things of that nature,’’ Martindale said. “But you know when everybody talks about sacks and everything else, they forget about him sprinting 40 yards down the field and tackling a tailback that’s running. Guys don’t usually make those plays. He makes those plays, so it’s going to be enjoyable to watch.’’