Lindsay Lohan -- Playing Mommy

Imagine Lindsay Lohan being a mother -- horrifying ... maybe, but in this case ... also funny since it was only make believe for a commercial.

LiLo turned in some of her best acting in years for her Esurance Super Bowl spot -- playing the role of your average soccer mom picking her kid up from school.

In the commercial, she loses patience and doesn't complete the task. Method acting, at its finest.

Good performance, Lindsay ... but it does NOT count toward your court ordered community service.