The owner of the Bronx daycare center where a toddler died from fentanyl exposure has been charged by federal authorities with a pair of drug offenses — as has her alleged accomplice.

The charges — announced Tuesday by Manhattan federal prosecutors — include one count of possession with intent to distribute narcotics resulting in death and conspiracy to distribute narcotics resulting in death.

Authorities have said the defendants — Grei Mendez De Ventura, the 36-year-old proprietor of Divino Niño Daycare; and her cousin-in-law, Carlisto Acevedo Brito, 41 — used the daycare center front to cloak their true operation, a fentanyl drug mill.

But when they were cutting the drugs, cops say some fentanyl kicked into the air and found its way into the lungs of four children De Ventura was supposedly watching.

Nicholas Feliz Dominici, a 1-year-old boy, died from possible fentanyl exposure.

The three other kids — a pair of 2-year-old boys and one of their 8-month-old sisters — were also hospitalized, with one of the boys in critical condition, according to police.