PALMING LUXURY GIFTS: True -- it's better to give than to receive. But it's better-er to give AND receive. The Palms Spa is offering a two-fer deal for those who love presents that pamper. Purchase one spa treatment before December 24, and get the other to give as a gift (unless you want to be all bah humbug about it and keep it to yourself). You can already feel all your Christmas shopping worries melt away. GET IT: The Palms Spa, The Palms Hotel & Spa, 3025 Collins Avenue, Miami Beach. 305-908-5460. www.thepalmshotel.com.