MULTIPLE RWY OP PARALLEL RWYS. RWY INCURSION. ACR X HAD LTSS FROM ACR Y. SYS ERROR.

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EWR WAS USING RWY 22R FOR DEPS; AND RWY 22L FOR ARRS; WITH MANY OF EACH TAKING PLACE IN VFR WX. WE WERE CLRED BY EWR TWR INTO POS TO HOLD RWY 22R; ACR X CLRED FOR TKOF. AS PNF; I ACKNOWLEDGED BOTH CLRNCS; FINISHED UP THE BEFORE TKOF CHKLIST AND SELECTED EPR ON THE MODE CTL PANEL AT THE CAPT'S REQUEST; THEN CONFIRMED THE PWR WAS SET AT TO2. I THEN SPLIT MY SCAN BTWN THE ENG INSTS AND THE RWY. JUST PRIOR TO 80 KTS; WE BOTH NOTICED AN ACR Y 727 MOVING TOWARD THE RWY FROM THE L AT TXWY G. THE 727 WAS NOT MOVING VERY FAST; BUT DID NOT APPEAR TO BE SLOWING TO HOLD SHORT; EITHER. THE CAPT IMMEDIATELY COMMENTED; 'I HOPE HE'S HOLDING SHORT;' AND I SAID; 'I DO; TOO.' HOWEVER; THE 727 CONTINUED OUT ONT THE RWY AT THE SAME SEDATE PACE; AND AT APPROX 100 KTS THE CAPT INITIATED AN ABORT. I NOTIFIED THE TWR OF OUR ABORT AND THE REASON. THE 727 NEVER PICKED UP MUCH SPD BUT CONTINUED TO CROSS IN FRONT OF US; AND WE WERE SLOWED TO AN ESTIMATED 40-50 KTS AS WE PASSED BEHIND HIM. THE 727 PLT'S ONLY COMMENT WAS 'BUT WE WERE CLRED TO CROSS!' WE EXITED THE RWY; CONSULTED THE CHARTS FOR BRAKE COOLING; COOLED THE BRAKES FOR THE APPROPRIATE TIME AND HAD OUR MECHS INSPECT THE WHEELS AND BRAKES; THEN CONTINUED THE FLT TO ATL WITHOUT FURTHER INCIDENT. AFTER COMMUNICATING THE INCIDENT TO THE COMPANY; THEY INFORMED US THAT TWR HAD INDEED CLRED BOTH OUR TKOF AND THE 727'S XING. WE WERE BOTH BUSY WITH COCKPIT DUTIES AT THE BEGINNING OF THE TKOF ROLL AND DID NOT HEAR THE CLRNC FOR THE 727 TO CROSS -- OUR FIRST WARNING WAS SEEING IT MOVING IN FRONT OF US. 2 MISTAKES ARE EVIDENT IN THIS INCIDENT. EWR TWR ERRED IN CLRING ACR TO CROSS WHILE WE WERE ON THE ROLL. WHILE INEXCUSABLE; THIS IS A HUMAN ERROR THAT CAN AND DOES HAPPEN. THE SECOND ERROR IS ON THE PART OF THE 727 PLTS; WHO EVIDENTLY ACCEPTED THE CLRNC AT FACE VALUE AND WERE GOING TO CROSS THE RWY REGARDLESS. THE POINT IS; IT DOESN'T MATTER WHETHER YOU'VE BEEN 'CLRED;' A PLT STILL HAS THE RESPONSIBILITY TO CLR THE PATH OF HIS ACFT -- ON THE AIR OR GND.