The philosophy of fine Dallas restaurants tends toward the overblown. We adore The Mansion, but aren't the flowers kinda humongous? Aren't the walls a little peachy? Aren't the waiters a little fawning? Jeroboam has the opposite tack--it's sleek and understated, furnished with classic woods and black-and-white photography. The waiters are knowledgeable and helpful without making us feel like Dudley Moore to their Sir John Gielgud. Of course, that means we have to wipe our own chins, but a college education has prepared us for these tasks. What Jeroboam reminds us of more than anything is Manhattan, where sophistication and smarts are prized above all else and a proper martini can make the difference between success and failure. The only thing about this New American restaurant that doesn't remind us of Manhattan is the thinning crowds; it's a sad commentary on downtown when such a superlative restaurant doesn't fill up on a Friday night