What’s next on the Vikings’ to-do list after splitting with Kirk Cousins?

Overthecap.com had the Falcons and Vikings listed neck and neck in salary cap room entering Monday’s free agency negotiating period.

The Falcons were 13th with $37.3 million, the Vikings 14th with $35.9 million.

Atlanta woke up and confirmed it no longer can live without Kirk Cousins, pledging $180 million ($100 million guaranteed) to him over four years. The Vikings countered by confirming they’d rather eat $28.5 million in dead money on this year’s cap than pay beyond the $185 million they already invested in a six-year Cousins Era that produced two playoff appearances, one postseason win and a couple of pink slips for Mike Zimmer, who never wanted Cousins, and Rick Spielman, who overruled him.

The Falcons went to work celebrating Cousins’ winning potential, which sounds a tad 2018, eh? The Vikings, meanwhile, quickly began the process of trying not to repeat what has happened to Washington -- six non-winning seasons, three head coaches and zero quality QBs -- since Cousins left D.C. for Minnesota.

The first steps taken Monday were agreeing to terms with veteran quarterback Sam Darnold and three 20-somethings to bolster the defensive front seven, including Jonathan Greenard, a 26-year-old edge rusher on the rise.

Somewhere in Dallas, Zim is enjoying a told-you-so chuckle or two.

What’s next for the Purple also would have pleased Zim back in the day:

With the Kirk Kunundrum finally behind them, the Vikings need to identify a rookie quarterback they can develop, be aggressive if necessary and pull the trigger come Day 1 of the draft. In the meantime, they have reached a deal with veteran Sam Darnold to be their bridge to that future pick.

With the bridge QB situation settled, the Vikings also should be kicking some tires on experienced but not-too-old cornerbacks, pile-driving guards who actually can run block (they still exist ... somewhere), physical defensive tackles with some pass rushing ability and dual-threat running backs who are on the rise, not just big names who already have risen.

Yes, Cousins probably will count more against the Vikings’ salary cap this year than Atlanta’s. But the Vikings now have room to breathe financially beyond this season without Cousins. And that will make it easier to give Justin Jefferson his record-breaking contract and actually lower his $19 million cap number. Other cap savings are on the way, too, including Harrison Smith ($19.2 million) either retiring or taking a pay cut to play a 13th season.

As for players to watch -- or possibly only daydream about -- as the first wave of free agency unfolds, here are some uncommitted names from NFL.com’s list of top 101 free agents:

No. 25: DT Arik Armstead. According to Pro Football Focus, the 30-year-old was a top-five interior edge rusher for the 49ers in 2023.

No. 12: CB Kendall Fuller. He’s 29 and can play inside or outside.