The Belgian frontman, who is currently away on 2014 World Cup qualifying duty, has already shown at the tender age of 20 that he has all of the attributes required to be a handful for the best back fours around.
Pace, power and a keen eye for goal, Lukaku has shown throughout his time in his homeland and in England that he is destined for the top.
He plundered 17 goals during a loan spell at West Bromwich Albion last season, allowing him to prove his worth at a Premier League level, and has already netted four in four for Everton.
It came as something of a surprise when Chelsea allowed Lukaku to move to Goodison Park on transfer deadline day - on a season-long agreement - but Martinez is delighted to have acquired the services of a player who is already very good, but could be great in the future.
He said in The Sun: "He's not a typical No.9, he's more than that.
"He has an incredible awareness and his link-up play with Ross Barkley is not coincidence.
"He is a modern target man. There aren't many of that type around - you have the clever sort with good mobility and space awareness. Then you've got the powerful one and he is a mixture, which is exciting.
"He can be as good as he wants to be."
Lukaku had taken in just two domestic 90-minute run-outs in two years prior to linking up with the Toffees, but has already matched that return in his short time on Merseyside.
Martinez added: "He hasn't played many 90 minutes in his career and it is important he has already played two for us.
"It is like seeing a young man who has now become a proper man."