Designing games has its perks. as The Two Towers -- the second feature in the Lord of the Rings trilogy -- hits theaters, the game makers at Electronic Arts are already reviewing footage from The Return of the King. ''We just saw a flyby of Minas Tirith,'' boasts exec producer Neil Young, referring to the seven-tiered citadel from King and its videogame counterpart, due in late 2003. This time, you'll play not only as Aragorn, Gimli, and Legolas (as in The Two Towers) but also as hobbit heroes Frodo and Sam. In 2004, plans call for an epic game spanning the entire trilogy. ''Imagine a Lord of the Rings game that's everything you want it to be,'' teases Young. Um, may we suggest an interactive Liv Tyler?