These days, he sits in jail in lower Manhattan, charged with embezzling $2.6 million.

But until just a few months ago, Manhattan lawyer Mitchell Rothken had it all – enough, in fact, for two lives.

Life One: A successful commercial real-estate practice in an office suite at 34th Street and Lexington Avenue, a 20-year marriage to his wife, Shoshana, and a trio of sons, ages 16, 14 and 13, all tucked away in a $600,000 home in Flushing, Queens.

Life Two: Va-va-vooom.

According to court records and sources familiar with his case, Rothken, an Orthodox Jew, has looted his clients’ escrow funds and squandered the money on his ex-stripper mistress, all over the past two years.

Prosecutors charge that Rothken bought numerous gifts for the ex-stripper – a former exotic dancer at the Manhattan gentlemen’s clubs Scores and VIP, named Kymberly Barbieri.

He allegedly paid for Barbieri’s $400,000, two-story home in White Plains, and set her up as manager of the now-bankrupt lounge Siren on St. Marks Place.

A former staffer there said the club’s name was Barbieri’s idea: She fancied herself a seducer of men, on a par with the mythical sirens of Homer’s “Odyssey.”

Rothken openly squired Barbieri about town, and maintained a $5,000-a- month “love nest” in Greenwich Village, law-enforcement sources said.

As one source familiar with the case phrased it, “She sucked him dry.”

Prosecutor Rahule Kale, describing the case in Manhattan Supreme Court, was more tactful.

“This is a case where the defendant embezzled $2.6 million from accounts held in escrow for his clients, and laundered it,” Kale said. “1.6 million went into a nightclub he maintained for his girlfriend, and the rest to an account that he shared with his wife.”

Rothken’s clients, who had placed money in escrow pending closings on apartment buildings, are livid.

“He’s the worst kind of dishonest,” complained victim Andrew Heiberger. “One day, he’s my best friend, and the next day he stole my money.”

And now, Rothken sits in the Manhattan detention complex “The Tombs,” unable to raise even the $120,000 needed to secure his $1.5 million bail.

No charges have been brought against either Barbieri – who denies she was ever more than “best friends” with Rothken – or Shoshana, who is now filing for divorce.

But Barbieri has put her White Plains home, where she lives with her two young daughters, up for sale. The petite blonde told The Post she felt “really sorry” about Rothken’s legal strife.

Siren – where Rothken held a 66 percent interest, and Barbieri held 33 percent – closed last month. The lounge is $2 million in debt and hasn’t paid its $22,733 rent since April, according to court documents.

Rothken, jailed since last month, is in the process of submitting his resignation to the state Bar Association, and faces up to 25 years in prison for criminal possession of stolen property in excess of a million dollars.

“Mitchell Rothken is a wonderful man,” says his lawyer, Joseph Tacopina, “who exercised some lapses in judgment at a difficult moment in his life.”