We enjoyed dining at Manolo Caracol (casual, locally owned) and Astrid y Gaston (more formal, originated in Peru).
As for places to see, I recommend the Baha'i temple, walking in Soberania National Park, and visiting Miraflores Locks.
Astrid y Gaston: www.astridygaston.com
Bahai Organization: www.bahai.org
Miraflores locks: www.pancanal.com
Full trip report, with photos at www.travelmusings.net
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