Abe Zelmanowitz's "extraordinary" decision to die rather than abandon a wheelchair-bound pal in the aftermath of the Twin Towers attacks was typical of him, friends and family said yesterday.

Nearly 1,000 people crammed a memorial service at the Midwood Chapel in Brooklyn for the 56-year-old hero, who died Sept. 11 and was remembered as the "ultimate mensch."

Zelmanowitz and Ed Beyea worked for Blue Cross on the 27th floor of north tower for 12 years. They were fast friends.

On Sept. 11, after the jets crashed into the towers, Zelmanowitz made the fateful decision to stay at Beyea's side and wait for rescue when he could have easily escaped.

Friends and family said he was "kind," "respectful" and "generous."

"They told it like it was, he conducted his entire life in that manner," his sister-in-law, Evelyn Zelmanowitz said. "On the day of Sept. 11, it was something extraordinary. It was his choice not to desert his friend, who was helpless. It would never have entered his mind."

Zelmanowitz, an Orthodox Jew, and Beyea, a Protestant, shared an incredible amount of respect and devotion for one another, Evelyn said.

"Abe would make sure the restaurants they went to were wheelchair-accessible," she said. "Ed would phone ahead and make sure they served kosher. They traded movies and tapes. It was a beautiful relationship."

Rabbi Chaim Halberstam of Sharei Zion synagogue, said, "Abe could have walked out on his own two feet. Every one of his co-workers [except Beyea] are alive. But Abe had a different purpose. He was not leaving another human being to die alone."

Zelmanowitz's nephew Chaim, red-eyed and choking back tears, said his uncle was a religious man who waited for a miracle on a day when they were in short supply.

"My hope is that my uncle Abe, who is my hero, will inspire each of us to better ourselves by emulating this giant of a man," Chaim said. "He was courteous, pleasant, and helpful. He never had to be asked twice for anything. Most times, he didn't have to be asked even once."