The best I've had is Peter Lugers. Wolfgang is an exact clone of Lugers, and its easier to get to, but they are both in NYC.
In nj Ruth Chris is great. They have a really big menu (not necessary, but somtime's you may bring a lady who would appreciate the options).
Char in Raritan has great steak, but the sides are lacking.
Honestly, I'd rather go to a butcher, splurge on some dry aged cut of what ever the butcher recommends, and grill it myself. For the price you pay at one of these steak houses for a dinner for two, you could feed 6 if you do it yourself.