"We want him to fulfil his potential and he has got a terrific potential to fulfil. That's what the parent club want too - for him to play every minute, to experiment and to get himself to the next stage of his career," said the Spaniard, who has now overseen five wins in six league outings.
"You can understand with the options Chelsea have they can allow Romelu to go to an environment for 10 months where he can really benefit. Chelsea get a player who can hopefully fulfil the potential we all know he has.
"He is benefiting from it and the Everton fans are loving every single second of seeing Romelu playing with energy, focus and quality.
"He's enjoying his football and enjoying the way he is fitting into the squad."
Asked how much Lukaku could still improve, Martinez set no upper limit.
"He is getting stronger and stronger and today he was a threat throughout and lasted 90 minutes," he said. "In many aspects he is getting better and stronger.
"He's as good as he wants to be and that's the truth. He's powerful, strong, good in the air, his link up play is impressive, so is his awareness and the positions he picks."
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