Wrestling Tragedy -- Man Kills Toddler ... Imitating 'Undertaker' Slam

A rep for the WWE tells TMZ Sports, "There is no excuse for a 20-year-old grown man to assault an 18-month old child, no matter what. Using a flimsy excuse about emulating a wrestling maneuver does not absolve Brandon Hoffman of this abhorrent crime. The death of Bryson Shoemaker is a tragedy, and WWE offers its condolences to the child’s mother, Sierra Shoemaker."

A Pennsylvania man killed an 18-month-old boy ... when he slammed the child to the floor while imitating The Undertaker's signature wrestling move ... this according to cops.

Cops say 20-year-old Brandon Hoffman was trying do the Undertaker's "Last Ride" move -- and intended to slam the child onto a bed ... but missed ... fatally injuring the boy.

Hoffman told cops he had been watching the child while the boy's mother was at work -- and had successfully pulled off another wrestling move before the accident.

Hoffman has been charged with involuntary manslaughter, endangering the welfare of a child, aggravated assault and more. Bail has been set at $150k.