From All Recipes: (man I do miss Otoshidama!!)
Lucky Food in Japan
The Japanese celebrate the New Year in high fashion. The celebration lasts 3 days, beginning January 1st, and is celebrated with the unbending practice of EVERYONE getting a rest. Yes, in Japan even the cook of the house gets to kick back, relax and celebrate! The holiday is celebrated with fine foods, bonenkai 'year forgetting' parties, and visits to the Buddhist Temple to offer foods to the gods. The food for the entire 3-day holiday is prepared in advance so that the cook need only defrost, reheat or fry dishes to serve. Sounds good to us! Foods that are believed to be particularly auspicious are soba noodles which are especially long noodles that should be sucked up and eaten without breaking them to ensure long life, and mochi rice, which is a rice that is more sticky than ordinary rice and is pressed into cakes called omochi -- then it's either broiled or eaten in soup called Ozoni . Large omochi cakes are first offered to the gods, then cut into pieces and eaten by the family to bring the opportunity for luck and good health to every New Year's meal. Omochi cakes can be bought in Japanese grocery stores.
Soba with Toasted Sesame Seed Sauce
Broiled Mochi with Nori
Here is a link for other interesting New Year Lucky Food's from around the world..
http://allrecipes.com/advice/coll/all/articles/205P1.asp?adp=newyear
Signed Sasha