Marts continue to party like it’s . . . 2017

After a boffo 2017, Wall Street rang in the new year on Tuesday by keeping the party going.

Stocks soared on the first trading day of 2018 as takeover rumors in Silicon Valley pushed the Nasdaq to its highest level ever.

The tech-focused index surged 1.5 percent, closing at 7,006.90 — the first time it crossed that millennial marker in its 40-year history.

The gain came just one day after Citigroup released an investor note saying there’s a 40 percent probability that Apple, the world’s most valuable company, will buy Netflix, the streaming giant worth $87 billion.

Wall Street believes now is a good time for the iPhone maker to buy a major company because last year’s tax bill, which lowers the corporate tax rate to 21 percent, makes acquisitions more lucrative.

“The firm has too much cash — nearly $250 billion — growing at $50 billion a year. This is a good problem to have,” Citi said in its note to clients, which was published Monday by Business Insider.

Apple could buy the Los Gatos, Calif., company and still have more than $160 billion in its war chest, according to Citi.

The Nasdaq, which surged past most of the major gauges last year with a 28 percent gain, outshined its peers the first day of the year.

The Dow Jones industrial average rose 0.4 percent, to 24,824.01, and the S&P 500, a broader index, rose 0.8 percent, to 2,695.79.

One bright spot was GE, which fell 40 percent last year. It got off to a good start in 2018, rising 3 percent, to $17.98.