EAST RUTHERFORD, N.J. — The Panthers are starting to draw comparisons to the Carolina team that reached the Super Bowl two years ago.

The parallels began to come into focus after their emphatic 23-0 victory over the New York Giants in the first round of the NFC playoffs Sunday. Both Carolina teams finished 11-5 in the regular season, and both used airtight run defenses and efficient performances by quarterback Jake Delhomme to lopsided victories in the opening round.

Whether this year's team winds up playing in Detroit on Feb. 5 remains to be seen, but Sunday's game had to have made believers out of anyone who still doubted the Panthers' credentials.

"We are playing similar to how we did then," said tackle Jordan Gross, one of several holdovers from the 2003 team. "We're running the ball well and our defense is playing great."

For the second week in a row, running back DeShaun Foster set the tone by churning out yardage to set up Delhomme, who went 15-for-22 for 140 yards and one touchdown, and keep the Giants' defense back on its heels. Showing no ill effects from a toe injury, Foster ran for 151 yards a week after gaining 165 yards against Atlanta in Carolina's NFC South-clinching win.

"We established what we wanted to do early, which was to run the ball, and it just set everything else up for us," Foster said.

That was only half the tale for Carolina. The Panthers' defense never let the Giants (11-6) inside their 39-yard line and appeared to be a step or two ahead of New York for most of the game. They thoroughly flustered Eli Manning, who was playing in his first playoff game and finished 10-of-18 for 113 yards with three interceptions and a fumble.

By the time the second-year quarterback threw his final interception in the fourth quarter, the majority of the Giants Stadium crowd had already left. Those who remained booed the player who a week earlier had led the Giants to their first NFC East title since 2000.

Another focus of their ire could have been a running attack that managed just 41 yards on 13 carries — all by Tiki Barber, who averaged more than 100 yards per game in the regular season.

"Obviously (the defense) did a good job, but I still have to protect the ball," Manning said. "Especially in playoffs and big games, you can't turn the ball over. You have to make better decisions. It was not the way I wanted to play today."

Manning's interceptions came on three successive drives spanning the third and fourth quarters and effectively removed any drama from the game.

Carolina led 10-0 at halftime on the strength of a 22-yard touchdown pass from Delhomme to Steve Smith, who had 10 catches for 84 yards, and a 31-yard field goal by John Kasay that was set up when Jason Baker's shanked punt hit New York's Gibril Wilson on the leg and was recovered by the Panthers' Dante Wesley at the Giants 15.

On New York's second possession of the third quarter, Manning rolled right and threw across the field for wide receiver Amani Toomer at the Giants 26. Cornerback Ken Lucas stepped in front and picked off the pass and returned it to the 12.

On the next play, Smith scored on an end-around to give Carolina a 17-0 lead that might as well have been 70-0 on this day.

"I thought the thorn in our side was that interception," Giants head coach Tom Coughlin said. "That hurt. It was still a competitive game."

Safety Marlon McCree had the other two interceptions, and linebacker Will Witherspoon provided the exclamation point for the Panthers' defense when he sacked Manning and forced a fumble in the final two minutes.

With an experienced core of front-seven defensive players such as Julius Peppers, Brentson Buckner and Dan Morgan left over from the Super Bowl team, Carolina head coach John Fox rebuilt a secondary that finished with 23 interceptions this season, fourth in the league. A performance like Sunday's could be the catalyst to bigger and better things.

"When you get to this level of the season, you have to be at your best," Fox said. "Our team played about as good as we have all season, at the right time."

Notes:

Carolina's Nick Goings ran for 63 yards on 12 carries. ... Former Giants linebacker Lawrence Taylor was honored at halftime. "I feel like this is my house and I'm just happy to be back again."... Kate Mara, granddaughter of late Giants owner Wellington Mara, sang the national anthem.