A New Jersey woman who drowned her toddlers last year to eliminate “all the evil in the world” — citing “religious reasons” — was found not guilty by reason of insanity.

Naomi Elkins, 27, was charged with killing her daughters, ages 1 and 3, after she drowned them in her bathtub at her home in Lakewood, New Jersey, on June 25.

Superior Court Judge Guy P. Ryan ruled last week that Elkins did kill her children, but was not guilty by reason of insanity, the Ashbury Park Press reported. The judge ordered Elkins to be committed to a secure psychiatric hospital for two lifetimes — one for each child she killed.

This means she was sentenced to a total of 150 years in a psychiatric hospital, as each life term of commitment equates to 75 years under state law.

“She thought that if she destroyed her children, she would be destroying all the evil in the world,” psychologist Gianni Pirelli testified. (iStock)

The letter adds: “I put me before my kids. How could a Jewish mother do that? How? How is it possible?”

Ocean County Prosecutor Bradley D. Billhimer said his office could not dispute the determination that Elkins was legally insane when she killed her children.

“Based on our review of the facts and circumstances, in combination with the expert psychiatric report and testimony, the State agrees with this finding,” Billhimer said. “It’s not even a close call.”

Elkins’ mental health will be evaluated periodically by the court, and she will remain in a psychiatric institution unless she reaches a point when she is no longer considered a danger to herself or others, Defense attorney Mitchell Ansell said.