Harry Macklowe (right) gutted and rebuilt One Wall St. as a residential playground ... Now, the 1.2 million-square-foot, Art Deco office tower masterpiece is once again making an impact.

One Wall did lure some buyers who want to walk ... He’s now unpacking in a two-bedroom whose kitchen cabinets are by the same Italian cabinetmaker who crafted the kitchens in 432 Park Avenue.