By Stephen M. Silverman
Updated December 20, 2002 01:00 AM

Elijah Wood is on a roll.

The Frodo Baggins of “The Lord of the Rings: The Two Towers” saw his movie gross more than $26 million on its first day in wide release Wednesday, Reuters reports.

With such a heady launch, the cumulative box-office take for the second part of the J.R.R. Tolkien trilogy is expected to zoom past the $100-million mark by Sunday, say industry observers.

Now comes news that Wood, 21, will costar in the upcoming movie “The Eternal Sunshine of the Spotless Mind,” from a screenplay by Charlie Kaufman, who wrote and serves as the subject of the new Nicolas Cage movie “Adaptation.”

The new drama, to be directed by Michel Gondry (“Human Nature”) also boasts a modest cast: Jim Carrey, Kate Winslet, Kirsten Dunst, Tom Wilkinson and Mark Ruffalo, Variety reports.

Shooting is expected to start next month in New York.

As with other Kaufman movies (besides “Adaptation,” his credits include “Being John Malkovich”), this one involves the human brain.

According to Variety, Carrey and Winslet will play a couple out to rekindle their romance through a revolutionary treatment that erases painful memories. Wood’s role would be that of a technician overseeing their treatment.