Andrew Borrok, a lawyer, banker, real estate investor and French Culinary Institute-trained chef, is at it again. After making a $250 million profit on 14 Penn Plaza, which he bought with his dad, Charles, a Cushman & Wakefield execu tive, in 2003, Andrew, 40, is now listing his Water Mill home for $58 million. Borrok built the house on 4.2 acres of land that he bought for just $3.6 million in 2003, reports The Post’s Jennifer Gould Keil. Borrok planned to open a restau rant but ditched the idea before the Leh man Brothers’ collapse because he sensed that the market was imploding.