Five steps the Vikings need to take this offseason

Here’s how the Vikings’ offseason could and should progress:

If the Vikings are sincere about wanting to re-sign Cousins, and Cousins is sincere about wanting to stay in Minnesota, there is an easy deal to be made.

The Vikings are probably more certain about wanting Cousins than Cousins is about bypassing a free-agent market in which he could be considered the top quarterback, so if Cousins wants to leave, he will simply leave.

If he values playing for Kevin O’Connell, in O’Connell’s offense and with Justin Jefferson, he should agree to a two-year contract worth about $90 million, plus whatever voidable or option years that Vikings capologist Rob Brzezinski includes to make the deal cap-friendly for the team.

I first heard that figure from former Vikings General Manager Jeff Diamond two weeks ago.

Why two years for $90 million?

That average annual value puts him above Giants quarterback Daniel Jones, who is making $40 million and has done nothing to prove he is worth that much.

At the end of the season, Cousins talked about no longer needing to make a massive amount of money, but he also mentioned that he values what a contract means. In other words: He doesn’t require a half-billion-dollar deal that will rival Patrick Mahomes’, but he also doesn’t want to be insulted by the Vikings’ offer.

If he were willing to sign a deal in that range, and Brzezinski were able to manipulate it to make it beneficial for the Vikings’ plans, this would be the first domino of their offseason to fall, and it would clear space for their other important deals.

This deal would also allow the Vikings to draft their future quarterback, knowing that Cousins was locked in for the time it would take the future quarterback to develop.

If the Vikings let Cousins leave, he will cost them $28 million in dead cap money. If they re-sign him, they can structure the deal to create more cap room for the 2024 season. It doesn’t have to make sense to be true.

Tyreek Hill is the highest-paid receiver in the NFL, at $30 million a year. Nick Bosa signed the biggest deal for a non-quarterback last year, getting him $170 million over five years. Diamond thinks the Vikings will sign Jefferson to a five-year deal worth about $172.5 million, including a $50 million signing bonus.

Again, as expensive as this deal sounds, it could reduce the Vikings’ salary cap hit by about $10 million in 2024.

The Vikings entered the offseason with plenty of cap space, and would still have room to maneuver after signing their quarterback and star receiver.

If the Vikings let Hunter leave, they would immediately begin a desperate search for his replacement. It’s much smarter simply to sign one of the best edge rushers in the NFL, who spent the last year learning and thriving in defensive coordinator Brian Flores’ system.

Hunter is exceptional but has never received a massive contract extension. Now is the time. Diamond sees him getting a three-year deal worth between $25 and $27 million a year. Yes — you guessed it — such a deal can be structured in a way that benefits the Vikings’ financial maneuverings this offseason.

Davenport was a bust. He made $13 million last year and played in just four games. The Vikings need a pass rusher to complement Hunter, and they can use this money to sign one who is more reliable than Davenport.

With Cousins, Jefferson and Hunter signed, plenty of cap space for free agency, and the expected return of Flores, the Vikings could bounce back quickly, if they make wise roster choices.

This regime needs to prove it can draft quality defensive players, particularly cornerbacks.

A good draft, a strong showing in free agency and better health could easily lead the Vikings back to the playoffs, even as the NFC North becomes one of the best divisions in the league.