Meet the most expensive home listing ever in Manhattan — a $110 million glass-walled penthouse overlooking Central Park on top of what will soon be New York’s tallest luxury condo. The six-bedroom penthouse covers 10,923 square feet at One57 Tower, currently under construction on West 57th Street near Carnegie Hall. It has a 57-foot-wide, double-height “grand salon” facing Central Park. The penthouse at One57 is on the top two floors of the 90-story Christian de Portzamparc-designed tower that will include 95 condos above a Park Hyatt hotel. Residential amenities will include a 24-hour doorman and concierge, screening and performance space, on-site parking, triple-height indoor swimming pool and custom Jacuzzi, library, catering kitchen, function room, arts and crafts atelier room, private fitness center, yoga studio and pet wash room. The One57 tower, which opens in 2013, will rise to more than 1,004 feet.