The era of opulence rages on.

The new Japanese restaurant Megu is so lavish, so exquisite, such a feast for the senses that our jaded dinner companion could hardly contain himself. “Who builds places like this anymore?”

Koji Imai does. The young Japanese entrepreneur is out to make a good first impression in America.

He’s done it: Striking staircases lead down to the dining room. Countless gorgeous design details dot the 13,000-square-foot atrium space, like the rolls of ancient kimono fabric that line the walls of the bar. And an enormous temple bell — a replica of Japan’s largest — is suspended in the center of the restaurant.

The food is as impressive as the decor. Noten top toro tartare (tender fish from the tuna’s head; don’t be scared) is served with Russian caviar. Kobe-beef skewers are seasoned with red miso and shichimi pepper. Toro salmon chan chan yaki arrives on a sizzling platter.

Megu’s 25 chefs were selected from the 200 who auditioned for the job.

No wonder they’re showing off.

Megu, 62 Thomas Street, between Church Street and West Broadway (212-964-7777).