On November 12, 2002, at 0930 eastern standard time, N1835M, a Cessna 182P, was substantially damaged during a landing at Lincoln Park Airport (N07), Lincoln Park, New Jersey. The certified flight instructor and the student pilot were not injured. Visual meteorological conditions prevailed for the local instructional flight conducted under 14 CFR Part 91. In a telephone interview, the flight instructor stated that he and the student pilot were practicing takeoffs and landings on runway 01. The student pilot performed six landings successfully, then prepared for a short-field landing. During the approach, the student pilot reduced the power "too much," and as a result, he had "no power" during the landing flare. The airplane impacted the runway, first on its main landing gear, then on the nose wheel landing gear. The flight instructor subsequently added power, initiated a go-around, and returned for a full stop landing. The student pilot reported that as he prepared for the short field landing, he retarded the throttle completely and added 40 degrees of flaps. He initiated a flare for landing about 25 feet above the runway, and the airplane impacted the runway "very hard." The student pilot stated that he had recently purchased the airplane, and had accumulated 3 hours of flight time in it. He also reported that he had practiced soft field landings previously in a Cessna 172; however, this was his first soft-field landing in a Cessna 182. When he pulled the power "all the way back" in the Cessna 172, it did not respond in the same manner as the Cessna 182. An examination of the airplane was conducted by a Federal Aviation Administration (FAA) inspector. According to the inspector, the firewall had "buckled" and substantial damage was noted to the fuselage and engine cowling. No mechanical anomalies were found. Weather, reported at Essex County Airport (CDW), Caldwell, New Jersey, 4 miles to the southeast, at 0853, included calm winds, 4 miles visibility with light rain and mist. Broken cloud layers were reported at 4,300 feet and 8,000 feet.