MATILDA: THINK CARRIE, ONLY SMALLER (AND CUTER).

Byline: Bob Strauss Daily News Film Critic

``Matilda'' is a great kids' movie for grown-ups. Most children probably will like it, too, since no matter what harrowing hassles our little heroine (Mara Wilson) is faced with, she triumphs over dopey adults in the end.

But some parts of ``Matilda'' are so exaggeratedly freakish, some tots might find them more frightening than fun. And, quite frankly, it takes a twisted sense of humor that only comes at a certain age to fully appreciate this subversive fantasy.

It's adapted from a children's book by the late Roald Dahl (``James and the Giant Peach,'' ``Willy Wonka and the Chocolate Factory'')and directed by Danny DeVito, and the two men's sensibilities couldn't be more complementary. DeVito sees everything from a warped perspective - his last directing effort was the hero-worshipping ``Hoffa,'' for Pete's sake - and Dahl never missed an opportunity for a grotesque giggle.

What's most amazing about ``Matilda'' is that DeVito, working from a script by Nicholas Kazan (``Reversal of Fortune''!) and Robin Swicord (``Little Women''), managed to keep its very positive, pro-reading and -learning message intact - even though, otherwise, he's pretty much created a kiddie ``Carrie.''

Matilda is the unusually bright second child of Harry and Zinnia Wormwood (DeVito and his real-life wife, Rhea Perlman, dressed like sideshow rejects). Quite possibly the most negligent parents on Earth - they leave infant Matilda in the car when they come home from the hospital - the Wormwoods neither notice nor care that their daughter is reading Melville by age 4.

In fact, by the time she's 6-1/2, they still think she's 4. Matilda finally convinces them to send her to school, but it turns out to be the dread Crunchem Hall. It's a terrordome presided over by the alarming Agatha Trunchbull (Pam Ferris, an English actress with an admirable lack of vanity), a onetime Olympics loser - despite the evident steroid overdoses - who still practices her shot put with misbehaving students.

But at least Matilda finally meets an intelligent adult, her sensitive teacher Miss Honey (Embeth Davidtz), at Crunchem. And when the little genius gets a handle on her emerging telekinetic powers, it's just a matter of time before the bad big folks get theirs.

With a terrifically natural lead performance by Wilson (``Mrs. Doubtfire,'' ``Miracle on 34th Street''), ``Matilda'' might have been even more appealing if the character used her extensive intelligence, rather than supernatural abilities, to show the world she could be a winner.

That noted, the fantasy element isn't too overused until the end; up to that point, the movie is mainly about ridiculing nasty, stupid people. DeVito shoots it all from odd angles with distorting lenses, which not only gives the whole thing a child's-eye view but creates an unreal atmosphere that helps to soften the movie's darker aspects.

Which are plentiful. But playful. DeVito has created a skewed fairy tale for our time that has an underlying heart of gold. It's just covered by a lot of wicked, and hilarious, satire that flatteringly presumes its target audience, and their parents, are smarter than Hollywood usually gives them credit for.

THE FACTS

The film: ``Matilda'' (PG; cartoonish violence, children in jeopardy).

The stars: Mara Wilson, Danny DeVito, Rhea Perlman, Embeth Davidtz, Pam Ferris.

Behind the scenes: Directed by Danny DeVito. Written by Nicholas Kazan and Robin Swicord, based on Roald Dahl's book. Produced by DeVito, Michael Shamberg, Stacey Sher and Liccy Dahl. Released by TriStar Pictures.

Running time: One hour, 33 minutes.

Playing: Citywide.

Our rating: Three Stars.

CAPTION(S):

Photo

Photo: Unusually bright and gifted with telekinetic powers, Mara Wilson sets about getting revenge on the bad people in her life in ``Matilda.''