
In addition, Eden Hazard's converted spot kick is the 13th penalty awarded at this World Cup.
Hazard then ran on to a long pass in the 51st, flicked the ball around Ben Mustapha and shot into an empty net. With two wins, their fate of last-16 qualification would be completed if England beat Panama.
Midfielder Ferjani Sassi picked up an early booking for complaining when Tunisia's appeals for a penalty fell on deaf ears, just before Belgium added their second goal.
They haven't lost their second group stage game at any of their last seven World Cups.
Defeat for Tunisia leaves them all-but-out of the tournament, needing Panama to defeat England on Sunday to maintain even the smallest shred of hope of reaching the knockout rounds.
Preview: Belgium's credentials as a genuine outside bet for World Cup success face a tougher examination against Tunisia on Saturday after a relatively sedate opening against Panama.
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In scoring twice, Lukaku not only joined Cristiano Ronaldo as the leading marksman in the World Cup with four, he also became the first man since Diego Maradona in 1986 to score successive braces at the tournament.
A point from Belgium's last game against England on Thursday in Kaliningrad will ensure a place in the round of 16. Martinez has kept faith with a defensive line of three, with Dedryck Boyata in the centre flanked by Tottenham Hotspur pair Toby Alderweireld and Jan Vertonghen.
Roberto Martínez said Eden Hazard and Dries Mertens were also hurt, picking up calf and ankle injuries respectively.
That would leave their meeting in Kaliningrad on Thursday to decide who tops the group and it is Belgium who now hold the upper hand there, with their sparkling finishing in the sunshine at the Spartak Stadium leaving their goal difference significantly better off.
In the only other change, Naim Sliti has been replaced on the left wing by Saif-Eddine Khaoui.
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