Academy Award winner Gooding and SNLer Sanz are two wild and crazy guys whowhoops!end up on a gay cruise. What are a couple of raging heteros to do but freak out, then run through the entire gamut of gay cliches, from learning ''I Will Survive'' to mincing through the inevitable drag scene? Meanwhile, lest straight viewers get antsy, the jiggly Swedish tanning team drops by, and Gooding -- get this -- masquerades as a, you know, to woo a man-hating female dance instructor. Why, Cuba, why? EXTRAS The unrated version adds nude tanning tips from real Playmates to go along with the mercifully deleted scenes with puerile gay jokes that would appeal only to those who, say, don't know the meaning of the word execrable.