Playing in his first game since offseason surgery on his right shoulder, Pennington went 9-of-10 for 86 yards and a touchdown.
Daunte Culpepper looked just as good for the Vikings (1-1), going 11-of-13 for 146 yards while leading them on one scoring drive. Minnesota staged a second-half rally with two scores from their third and fourth stringers, tying the game at 21 before Cedric Houston scored the game-winner on a 10-yard TD run with 5:52 remaining.
But the show stopper was Pennington's 20-yard score to Laveranues Coles in the second quarter, a beautiful pass down the middle that hit Coles in stride.
There was a moment in the first half that must have given New York (2-0) pause: Pennington was forced to scramble on third-and-1 for no gain.
Pennington hurt his shoulder last year following a scramble in Buffalo.
The Vikings went up first when Moe Williams scored on a 1-yard touchdown run.
Pennington had an answer. He ended a drive with the 20-yard score to Coles, who finished with six catches for 57 yards and a touchdown. That was the final play of the game for Pennington.
Minnesota kept making mistakes. Michael Bennett was stripped by Sione Pouha, and Joey Evans recovered. Jay Fiedler needed two plays to put the Jets up 14-7, throwing an 18-yard touchdown pass to Wayne Chrebet.
The Jets converted another turnover into a score in the third quarter, when Daryl Jones fumbled a punt from Australian kicker Ben Graham. Jerricho Cotchery recovered, and Fiedler scored on a 1-yard run for a 21-7 lead.
Minnesota got closer when first-round pick Troy Williamson had a nifty 54-yard reception, then scored on a 13-yard touchdown pass from Shaun Hill to make it 21-14. Adimchinobe Echemandu tied it on a 1-yard run.
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