I would definitely suggest making reservations ahead of time. Many of the nicer restaurants will fill up.
Below are some restaurants in the Wrightsville Beach area that you may want to investigate further. All of the nicer restaurants are going to be a little pricey, but it's New Year's Eve -- you've gotta splurge!
Port Land Grille (American)
Port City Chop House (Steakhouse)
Savannah's (Southern / American)
Max's (Steakhouse) -- very expensive
Here is a link to a site with contact information and even some menus to browse. http://www.capefearrestaurants.com/index.aspx
Good luck. Merry Christmas and Happy New Year!