“Crazy” Cruise and his imprisoned wife Katie Holmes are bumping heads over how to celebrate daughter Suri’s second birthday.

The celebutot turns two on April 18th and dad Tom is prepared to drop $500,000 on a lavish party to sure his baby girl has a very special big day.

“Tom is out to make Suri’s second birthday a spectacle like no other child has ever had,” a celebrity spy told The National Enquirer.

Katie, on the other hand, wants no part of the half-million dollar Suri Extravaganza:

“Katie believes wholeheartedly it would set a bad example. She doesn’t want her daughter to be a spoiled Beverly Hills rich kid who expects the biggest and the best for the rest of her life….She’s all for a nice party, but nothing ostentatious.”

So just what kind of party does the creepy little man have in mind? Tom hopes to turn Suri’s second birthday into an A-list affair complete with international cuisine and professional circus performers. The Mission Impossible star’s already got his eye on a giant birthday cake with an attached pricetag of $60,000.

“He’s planning on bringing in an acrobatic troupe from Cirque de Soleli in Las Vegas for $100,000.”