Police say 26-year old Anna Phillips of Rutherford was heading west on Sparta Avenue at 10:42 p.m. when she lost control of her car.
The vehicle swerved to the right, striking and taking down two utility poles.
It then overturned, slamming into a tree inverted and coming to a rest on a 45 degree angle with the nose of the car imbedded in the ground.
The victims, who were both wearing seatbelts, were entrapped, suspended upside down in their seats.
Two police officers were able to cut the boy loose and carry him away from the wreck. He was then turned over to paramedics.
Sparta Fire Department members utilizing the "Jaws of Life" extricated the mother.
They were both taken by helicopter to Morristown Medical Center.