To celebrate New Year’s Eve this year, my friends and I are splitting up. The entertaining, that is—I’ll be hosting a cocktail party at my home during the early part of the evening, and then the celebrations will continue at theirs for dinner and beyond, or until after midnight. Brilliant, I say! Don’t underestimate the importance of cocktail hour. This is an introduction to the main event, a party to start the party, a way to gather and rev up our engines for the long race that is New Year’s Eve celebrations. I love the idea of welcoming guests with a house drink. For this special evening, I am making my take on the French 75, a Champagne-based cocktail that is, yes, quite lethal but delicious. The original version is made with gin and fresh lemon juice, but I prefer using vodka and fresh lime juice, topped with Champagne and …