The Belgium international was expected to be drafted into Jose Mourinho's first team plans this season having proven himself at a Premier League level during a loan spell at West Bromwich Albion in 2012/13.
Despite Chelsea being short on striking options, Lukaku was once again allowed to head out of Stamford Bridge on transfer deadline day - linking up with Everton for the remainder of the campaign.
He marked his Toffees bow with the winning goal in a dramatic 3-2 victory over West Ham United on Saturday and admits he is looking to use his time as Goodison Park as another springboard towards making his mark at the very highest level.
"Everton were that step I needed. As a team they are always close to the top four and get to cup finals. That was really interesting for me," he said.
"Every time I played against them I had difficult games so I wanted to play in that team. After the top teams I think they are the best team in the league.
"At my age the most important thing is to play and develop. Everton gave me the opportunity so I'm very happy to be here. Chelsea is the future."
He added: "It's true that I watch every single game in the league - 90 minutes. I take my time to study and to learn other strikers' movements and to learn about other defenders. I take my time.
"Really I want to be one of the best in this league so you can only learn from the best by watching the best. After training I go home and record every game. I have a satellite and I just watch the games.
"My aim is to go down as one of the greatest. That's why I'm at Everton. I'm here to help the team, the team is here to help me."