COMMENTARY, Jan. 1 -- The chef deftly flips and slices the steak upon the teppanyaki. The meat sizzles on the flat iron griddle, a spectacle for diners. For us.

Yet I can't help but wonder: Is this an extravagance? And that well-marbled cut, perhaps too much fat and cholesterol? Is this meal truly necessary - a celebration, an anniversary - or am I simply paying for the performance?

Do not blame me for my thoughts running riot. It is January, after all, and as it so often does, the first month of the brand new year arrives with a stuffy scolding.

After weeks of festive abandon - all those second and third helpings! it would have been rude to refuse! - the new year ushers in GUILT in generous measure.

Suddenly, sugar is suspect. Rice i...