The Belgium international's late equaliser in the 1-1 draw at home to Crystal Palace was his 50th goal in 100 matches for the Toffees, his 27th of 2015, and extended his current run of form to seven in his last six.
"Rom has been very consistent in the last 12 months, it is 26 or 27 goals in the calendar year - quite impressive," said Martinez.
"When you look at the overall development in the last 12 months, it makes you realise what a special footballer we have.
"It is not just talking about potential
We are talking about a goalscorer who can control the moment and see the importance of his role in the team."
Lukaku also hit the post in the first half and crashed a volley against the crossbar after the break before finally grabbing the goal his perseverance deserved.
Palace boss Alan Pardew accepted a point was a fair result after seeing Scott Dann's 76th-minute header at a corner cancelled out.
However, had referee Craig Pawson's decisions gone another way they could have left with a victory as Gareth Barry's shirt-pull on Mile Jedinak in the first half and Ramiro Funes Mori's tackle on Jordon Mutch late in the second went unpunished.
"I think the pull on the shirt was certainly a penalty," Pardew said.
"The second one I think is a penalty as well
He has gone to ground
He has not won the ball and has clipped Mutch.
"I can't understand how he (Pawson) has not see that from 12 yards.
"But we still can't moan about the result
A draw was a fair result and we are very pleased because it takes us to sixth place with a home game to come."
Source : PA
Source: PA