THREE TIERS OF TREATS: Chocolates we like. But the delivery system can really up the delight of the one who is on the receiving end. The traditional cardboard heart is pretty, the plain, square box has elegant oomph. But when you get into spiral staircases of chocolates, well, hello super-mega Valentine's territory. Mel & Rose boasts The Red Hat Box, which has various levels of various chocolates. That has got some presentation. And, by the way -- we are quoting the site on the "spiral staircase" part. They're serious, and so are we. Also: Champagne is part of the deal. VALENTINE'S GIFT: The Red Hat Box is $170; find it at local libation specialists Mel & Rose.