THE WALK (Rated PG)

The Twin Towers of New York’s World Trade Center come to life again in “The Walk,” the story of a Frenchman’s surreal participation in an illegal activity that didn’t involve the worst strike on American soil since Pearl Harbor.

Apart from the horror of the 9/11 terror attack, let’s also not forget that World Trade Center was the target of terror bombings back in 1993.

Fortunately, “The Walk” is set in 1974, allowing director Robert Zemeckis to pen a love letter to the iconic buildings that then loomed large over the New York skyline.

On August 7, 1974, the day before President Nixon resigned from office, Philippe Petit, a French aerialist, surprised unwary passersby with a high-wire walk between the towers of the almost-completed and partially-occupied World Trade Center.

The story of daring wire walker Philippe Petit was documented in “Man on Wire,” a film released in 2008 and subsequently awarded the Oscar for best documentary film. Elsewhere, Petit’s act has been described, perhaps fittingly, as the “artistic crime of the century.”

An interesting take on why making a film about the seemingly impossible is director Zemeckis’ observation that when you watch a wire walker, “you always have to watch by looking up at him.”

“The Walk” affords viewers the point of view of Petit, wonderfully expressed here by Joseph Gordon-Levitt, a role that requires him to have a French accent that proves to be only minimally distracting.

Though the 3D presentation of “The Walk” proves to be spectacular and emotional, Gordon-Levitt’s Petit fulfills the director’s primary objective of what it’s like to be on the wire, and to be sure, the actual stunt is breathtaking.

But before the film gets to the scene of the “artistic crime,” the story begins in Paris with Petit riding a unicycle and performing stunts in the public square acting the role of a struggling busker.

Performing his circus act of juggling and walking on a rope strung between two trees, Petit was basically in the minor leagues until he met up with street singer Annie (Charlotte Le Bon), who became his girlfriend and partner in the eventual planning of the New York caper.

In many respects, “The Walk” is a caper film, with the heist target being the illicit act of making it up to the 110th floor of the Twin Towers with the necessary equipment and the heavy cable wires.

At first, it appears that Petit’s ambition is beyond his talents. His attraction to the Twin Towers comes from a newspaper article about the architectural marvel of what would become at the time the world’s tallest buildings.

Petit began doodling on the newspaper photo a line connecting the two towers, dreaming of a feat that would require him to seek out the help of Papa Rudy (Ben Kingsley), a circus performer with a lifetime of experience walking on the high wire.

After mentoring sessions with Papa Rudy, which include walking the wire under the circus tent without a safety harness and practicing in open fields, Petit assembles a team of cohorts to plan the New York adventure.

As time moves along, Petit becomes more immersed in American culture and the English language, even though his accent remains unmistakably foreign.

Serving as a framing device to capture the Twin Towers in the background, Petit narrates his thought process on moving forward with an ambitious goal from a perch on the Statute of Liberty, a landmark which in itself is the welcoming point for entry into America.

Aside from Annie’s dedication to his visionary yet dangerous aspiration, Petit finds a primary accomplice in his friend Jean-Louis (Clement Sibony), who has the responsibility in the pre-Internet age to document the event with still photography.

While picking up supplies at an electronics store in Manhattan, Petit and his team gain another accomplice in J.P. (James Badge Dale), who gets in on the action because, unbeknownst at first to the crew, he speaks French and understands their secret mission.

Once in New York, the story focuses on the planning stages of the caper, with Petit and his gang conducting undercover surveillance and scouting their options.

Petit dons a number of disguises, from construction worker to an office drone complete with the appropriate business suit.

Interestingly, and completely riveting, is the notion that the preparation for the act itself is like a reverse heist film. The primary objective is not to steal anything, but to put the cables and equipment in a secure and hidden place.

In real life, Petit’s high-wire walk, without a safety harness, took about 45 minutes. In “The Walk,” the timeframe is more condensed, and yet it fully captures the extremely perilous nature of this performance.

Petit traverses the wire between the two buildings not just once but many times, pausing occasionally to kneel down and at one point to recline on the wire.

If you don’t feel the emotional punch of watching this hazardous stunt, check to see if you still have a pulse.

The high-wire walk creates gripping tension and suspense, and as such “The Walk” is a technical marvel that demands to be seen in 3D. You can’t watch the climactic daredevil act without a feeling of shear dread or panic.

Tim Riley writes film and television reviews for Lake County News.