THE BRONX - Top wheelchair-bound basketball players from around the tri-state areas gathered in Manhattan College in The Bronx this weekend to take part in the two-day Mayor's Cup Tournament. Today's preliminary rounds brought together athletes from New York, Massachusetts and Connecticut. The players use wheelchairs specially designed for speed and maneuvering, but besides playing on wheels and having a modified traveling rule, the way the games are played is the same as college basketball, including the standard basket height of 10 feet.Athletes say the competitive level of play is the reason they like the game so much. The winner of the tournament will be named in tomorrow's championship game at the Horace Mann High School. Admission to the games is free for all spectators.