“Harry Potter and the Deathly Hallows: Part 2” smashed the record for the largest single-day gross with a $92.1 million haul on Friday, according to studio estimates. The previous record-holder, “The Twilight Saga: New Moon” grossed $72.7 million. Barring a continent-wide carmageddon the final film in the mega-grossing franchise will bank north of $190 million this weekend and set a new high-water mark for domestic debuts. That will easily unseat “The Dark Knight” and its $158.4 million debut as the biggest stateside bow in box office history. For Warner » MORE: Harry Potter & Deathly Hallows Part 2 REVIEW.