Lukaku scored twice in the first half at Goodison Park on Monday, with Ross Barkley netting the other goal as Everton moved up to fourth in the Premier League by maintaining the only unbeaten record in the top flight.
The Belgium international - on loan from Chelsea - also notched the winner in Everton's last league game at West Ham, continuing his great form after scoring 17 goals for West Brom last season.
And Martinez believes it is the 20-year-old's all-round game that sets him apart from the majority of other strikers in the division.
"That's his make-up, his strong and powerful, for a number nine to have that awareness around him, he's very gifted," the Spaniard told Sky Sports.
"He looked like a player enjoying his football and that's very important for his future."
The former Wigan boss also reserved praise for Barkley, whose link-up play with Lukaku caused Newcastle problems throughout.
"It's hard to explain how he's growing game by game. He's a very unique talent for an English boy. He controls many aspects of the game that you don't see," Martinez commented.
"He's developing a very good understanding with Romelu. He's so eager to fulfill his potential."
Martinez went on to say he hopes his side can continue their strong start and fight for UEFA Champions League qualification.
"It's been a good start to the season ... it's a great target to get into the top four," he added.
