THE Christmas spirit will turn kinky today at Chelsea magic store Abracadabra, where Mrs. Claus will spank willing New Yorkers who’ve been naughty. “This is our answer to the Macy’s Santa Claus,” said store co-owner Robert Pinzon. “Most people are naughty instead of nice, and this is a way for adults to acknowledge that fact and take their just punishment.” Mrs. Claus will actually be a man dressed in a clingy red-and-white outfit and long black boots.