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Working in the tradition of such deliberately stoopid punk pioneers as the Ramones and the Dickies, B.C.'s McRackins strikes me as a cartoon-punk Banana Splits for the '90s, its winking irreverence, minor romantic tragedies, and giddy good humor complemented by nonstop power-pop energy and a winning way with a melody. Best-defined, in musical terms, by their own anthem ''Bubblepunk,'' the McRackins are always willing to let the audience in on the yolk...and it's impossible not to crack a smile. From the vintage Undertones tribute of ''The Great Vegetable Dilemma'' and the shattered teen romance of ''Dear John'' to the abject acoustic silliness of ''Pressed Ham,'' by striving so mightily for complete disposability, the group instead makes itself irresistibly indispensable.