Lukaku, 21, scored 16 goals on loan at Everton last season as the club finished fifth and qualified for Europe for the first time in five years.
Everton have called a news conference for 19:00 BST on Wednesday, at which they are expected to confirm the deal.
Lukaku, who joined Chelsea from Anderlecht for £18m in August 2011, tweeted: "Time to write a new chapter."
He spent the 2012-13 season on loan at West Brom and played only 15 times in all competitions for Chelsea.
Romelu Lukaku's career statistics |
||
---|---|---|
Team | League matches | League goals |
Everton | 31 | 15 |
West Brom | 35 | 17 |
Chelsea | 10 | 0 |
Anderlecht | 72 | 33 |
Then last season, his performances for Everton earned Lukaku a place in Marc Wilmots's Belgium squad for the 2014 World Cup.
He made four appearances in Brazil, scoring one goal, as Belgium exited in the quarter-finals following a 1-0 loss to Argentina.
However, the frontman does not fit into the plans of Chelsea manager Jose Mourinho, who has signed two strikers, and let two go, this summer before Lukaku's move.
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