So at the start of the engagement phase triggers Torkil and Heightened Perception on Luke.

The player who controls Torkil is the first player.

We must resolve the abilities in initiative order? I mean, Luke first and then Torkil or by player order?

Thanks!

Player order.

Initiative order is only used to determine the order of abilities during the System Phase, the order of ship activating during the Activation Phase, and the order of engaging during the Engagement Phase.

For the more specific triggers like, "at the start of..." the order is determined by player number.

As explained above, player order determines the sequence in which these two abilities are activated. To that end, in this particular situation, being "Player Two" is advantageous to either player, so that their own ability is queued to resolve last.

Great counter! But I'm not taking Heightened on anyone but Luke and Mace until a Turr Phenir like tech (a reinterpretation of Threat Tracker?) comes for FO 😜