Brettski’s choice

Interesting thing about this time of year: The Oscars and income-tax season are both upon us. They might seem very different, but really, they have quite a bit in common. They’re decided through secret methods nobody seems to know much about. The ones that should get rewarded never do. And last but not least, accountants play a huge part in each process.

This year’s Oscar race promises to be the most interesting in quite some time. Miramax, once the champion of independent films, has two big movies in the Best Picture race: The flashy Chicago and the long-awaited epic Gangs of New York. In the Best Director category, you have a first-timer (Rob Marshall, Chicago), a fugitive (Roman Polanski, The Pianist) and a self-effacing Spaniard who’s as surprised as you to see his name up there (Pedro Almodovar, Talk to Her). But perhaps the one race everybody will be watching is Best Actress, as 2002 has been dubbed by more than one writer as the cinematic Year of the Woman. Here are my picks:

Best Actress

From a talent standpoint, this is probably the most even category. All these classy ladies earned their spots, even surprise nominee Diane Lane. But when it comes to Oscar, you can’t beat mental illness and a fake nose. That’s why I go with Nicole Kidman this year.

Who will win: Nicole Kidman, The Hours

Who might win: Renee Zellweger, Chicago

Not her night: Salma Hayek, Frida

Best Actor

This is hands-down the toughest category to call. According to Las Vegas oddsmakers, Daniel Day-Lewis and Jack Nicholson are just about neck-and-neck, with Day-Lewis just edging out Nicholson. I think Adrien Brody could upset both of them with his amazing performance in The Pianist. But it’s basically a two-man race.

Who will win: Jack Nicholson, About Schmidt

Who might win: Daniel Day-Lewis, Gangs of New York

Enjoy the parties: Nicolas Cage, Adaptation

Best Supporting Actress

The only categories where the usual politics are eschewed for real merit are Best Supporting Actor and Actress. Catherine Zeta-Jones has this hands-down, especially if there’s a Chicago rally.

Who will win: Catherine Zeta-Jones, Chicago

Who might win: Julianne Moore, The Hours

Just happy to be here: Queen Latifah, Chicago

Best Supporting Actor

I’d be OK if either Chris Cooper won for Adaptation or Christopher Walken won for Catch Me If You Can. Walken was particularly delightful in the otherwise neglected Steven Spielberg gem. But Cooper already has been raking in the awards all over the place.

Who will win: Chris Cooper, Adaptation

Who might win: Paul Newman, Road to Perdition

Relax, big guy, your time will come: John C. Reilly, Chicago

Best Director

I would have thought this would be a no-brainer, but Vegas and many experts are torn between Scorsese for Gangs of New York and Marshall for Chicago. The musical seems to be on a roll, but this looks like Scorsese’s year, although I haven’t talked to one person who loved the movie. I certainly didn’t.

Who will win: Martin Scorsese, Gangs of New York

Who might win: Rob Marshall, Chicago

Puh-leeze: Pedro Almodovar, Talk to Her

Best Picture

This is one category where things are not as sure as they used to be. Remember 1998 winner Shakespeare in Love? But the smart money is on Chicago and I say the Academy goes with the feel-good movie and restricts its praise for Scorsese to Best Director.

What will win: Chicago

What might win: The Hours

One Oscar to rule them all? Not this year, my precious: The Lord of the Rings: The Two Towers