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For nearly a century, One Wall Street has towered over the heart of the Financial District. 

The former home of the Irving Trust commercial bank, and later the Bank of New York Mellon Corporation, it was one of the city’s tallest buildings when it debuted in 1931.

Now, the 1.2 million-square-foot, Art Deco office tower masterpiece is once again making an impact. 

After nearly eight years of construction, the tower has officially debuted as a residential skyscraper. The 566-unit condo building, transformed by developer Macklowe Properties, is the city’s largest-ever office-to-residential conversion. 

Together a 50-story landmarked tower and a 30-story extension, the conversion is a feat of engineering on a scale never before seen in Manhattan that required a nearly full gut of the  gigantic tower, hundreds of new Landmarks-approved windows and shifting the whole of the building’s mechanics from its perimeter to its center.

With closings to begin mid-year and completion expected by the end of 2022, the developer has now unveiled photographs of its model units, a collection of seven apartments not currently for sale — and The Post got an exclusive first look inside.

These dwellings include floor-to-ceiling windows that overlook Broadway, and open living, dining and kitchen areas accented with Miele appliances and waterfall counters. 

The firm’s head, Harry Macklowe, designed the kitchens himself — with other touches including Lincoln Calacatta marble topping the counters and backsplashes, plus custom cabinets crafted by Aran Cucine. Ceilings more than 10 feet high hover over wide-plank French oak hardwood floors. 

Sales at the tower launched quietly in September. There are now 34 residences for sale, priced between $990,000 for a studio and $12.75 million for a four-bedroom. A triplex penthouse in the building’s crown with 35-foot ceilings may reportedly list for $40 million, but Kirk Rundhaug of Compass, which leads sales and marketing at One Wall Street, said that an asking price has yet to be set.

Rundhaug declined to say how many units total are spoken for, but he said the building has some 170 different apartment layouts, which alone has created demand. For instance, the property houses 11 loft-style units — six of which have sold and two of which are under negotiation. 

The development — whose helping hands also include Robert A.M. Stern and SLCE Architects —  is helping to transform the business-hours neighborhood into a more residential area. It will even include a Whole Foods at its base.

“[Locals] have walked by it every day for years and they’ve seen it under construction … and now they can visit and take a tour and see if it’s right for them,” said Richard Dubrow, Macklowe Properties’ director of marketing.

Other resi-friendly amenities include a coworking space, a kids’ playroom, a lounge for teens, a private residents’ restaurant next to a 4,000-square-foot landscaped terrace, a private gym — as well as access to the three-story Life Time fitness center in the commercial portion. But the building’s biggest perk is its history. 

In 1929, Irving Trust tapped architect Ralph Walker — whose other work includes the Stella and Walker towers in Manhattan — to design the building and it’s said that Cass Gilbert, the rival architect of the nearby Woolworth Building, withdrew his money from the bank in protest.

“That’s a couple hundred years of history — it’s the layers of history of the architecture that make the views so appealing and rich.”

The bank commissioned the 30-story extension in 1963 — and stripped the build of much of its original splendor in the process. The only original portion remaining is the Red Room. 

That space, a dazzling mosaic-clad atrium, formerly served as a banking hall for Irving Trust’s most loyal clients. It will house a to-be-announced retail tenant following a $1 million-plus restoration, which included a refurbishment of the glass mosaic, the triple-high windows and the ornamental metal.

“It’s the most significant piece that stayed behind,” said Lilla Smith, Macklowe Properties’ director of architecture.

However, Macklowe has tried to reinject moments of Walker’s vision back into the tower. For instance, they’ve reopened the original entry on Broadway, which now leads to an Art Deco-style lobby. The team also demolished 30 elevators, then relocated and rebuilt nearly a dozen lifts for residents in the center of the building to optimize the homes’ layouts, as well as exposure to light and air. 

The south-facing façade of the landmark tower — which had rows of three windows — now boasts rows of five to match the north façade. “It wound up making the building symmetrical,” said Smith. “When we presented [the plan] to Landmarks, we asserted that Ralph Walker would probably be very much in favor of that.”

Mechanical rooms, which previously faced the New York Stock Exchange, were also moved — and that’s made for some new views.

“In a number of apartments, you can actually look onto the old trading floor,” said Smith.

With the opening of the property comes a host of other views that only office tenants previously saw.  

East-facing residents will also get a peek of the George Washington statue in front of Federal Hall, while those facing west will see a sculpture of an eagle over the entry of 65 Broadway, previously the American Express headquarters. A block north of that, residents can look over the spire of Trinity Church to see the World Trade Center in the backdrop.

“That’s a couple hundred years of history — it’s the layers of history of the architecture that make the views so appealing and rich,” said Dubrow. “There are all these little nice moments,” added Smith.