Taco Bell is “all in” on breakfast, with its wide-ranging menu of hand-held morning sandwiches, tacos and burritos … all made with basic breakfast fixin’s: eggs, sausage and cheese.

That’s Taco Bell’s thing: taking the same old ingredients, throwing them into a Yahtzee cup, shaking (not stirring) and coming up with something new.

The big news here is the word “country” — as in country gravy, the lightly seasoned blend of butter, flour and milk. So simple. So elegant. So fattening.

Here’s the Country Grilled Breakfast Burrito breakdown: a warm flour tortilla filled with fluffy scrambled eggs, sausage, breakfast potatoes and warm country gravy, wrapped up and grilled to seal in all the flavors.

Total calories: 340. Fat grams: 13. Sodium: 810 mg. Carbs: 45 g. Dietary fiber: 3 g. Protein: 10 g. Manufacturer’s suggested retail price: $1.29.

The Country Grilled Breakfast Burrito has a companion piece, the bulkier Country AM Crunchwrap — Sausage. The big brother has the same basic breakdown, plus shredded cheddar cheese, a full-on fried hash brown patty and more of everything, including about double the calories and price.

You’ve probably seen the AM Crunchwrap commercials, where a poor shnook has to carry a McDonald’s Egg McMuffin in one hand and hash browns in the other, rendering him unable to open a door or keep his balance on the subway. Meanwhile, the Taco Bell breakfast customer has smooth sailing, because the potatoes come inside the tortilla. It may take two hands to handle a Whopper at Burger King … but only one hand to handle a Country Grilled Breakfast Burrito or Country AM Crunchwrap at Taco Bell.

Has the McDonald’s guy ever thought of just putting the hash browns inside the McMuffin? I do that all the time. It’s a tasty treat, all right.

So now we reach the bottom line: Are sausage-and-egg sandwiches that are dripping in country gravy breakfast-worthy? And if they are, is Taco Bell the best place to grab one?

Taco Bell is all about Tex-Mex. So the country gravy is from … which country? Is swallowing country gravy from Taco Bell like ordering Southern-fried chicken from Panda Express?

Both the Country Breakfast Burrito and Country AM Crunchwrap are tightly stuffed and tucked, so the warm country gravy is corralled and leakproof. Yeah, tell that to my pants, which suffered spillage from both breakfast items. You can’t stop country gravy, you can only try to contain it.

Taco Bell has some clever ideas for breakfast, but there’s a long road ahead to catch up to McDonald’s. So far, rival chains have failed to put a dent in McDonald’s morning domination.

Instead of leaving its comfort zone, the Bell might be smarter to defend its border and offer Mexican-style breakfast sandwiches. Country gravy is a stranger in a strange land at Taco Bell.