IN OUR DREAMS

Since the Best Polka Grammy is all locked up (see story, below) and no major upsets loom, even a seasoned observer's mind can start to wander. What if these awards just didn't take themselves so all-fired seriously? Maybe then we'd see Grammys like these: *BEST MANIPULATIONS BY A MEDIA FAMILY Tie-the Jacksons and the Judds *BEST IMAGINABLE COVER VERSION: Christian star Amy Grant's recording of R.E.M.'s ''Losing My Religion'' *WORST SPELLING BY A TEEN IDOL: Another tie-Color Me Badd and Boyz II Men *BEST MUSIC VIDEO, WRONG FORM: Michael Jackson, for the excised four-minute search-and-destroy finale to ''Black or White'' *BEST NEW ARTIST: Garth Brooks (to be awarded next year, when the mainstream pop world finally embraces him) *BEST MOTIVATON: Willie Nelson, for his album The IRS Tapes, which was sold by mail-order to raise money for his tax bill *ALBUM TITLE MOST LIKELY TO CONFUSE PEOPLE WHO PAINT CABS FOR A LIVING: Brazilian singer Milton Nascimento, nominated in the World Music category for a record called Txai