By Toby Cudworth Chelsea and Napoli are holding talks over the permanent transfer of Romelu Lukaku, according to reports. The 31-year-old rejoined Chelsea in the summer of 2021 for a then club-record £97.5m fee, but quickly fell out of favour after a difficult first year back at Stamford Bridge. Lukaku penned a five-year contract when he returned to Chelsea, having played a starring role in Inter’s 2020/21 Serie A title win, and his high wages have prevented him from leaving on a permanent basis despite it being clear that he has no future in west London. Inter took Lukaku on loan during the 2…