Visual - I was actually surprised by my best visual improvement. I got some Gemballa lowering springs cheap off of eBay. After I put them on I was really amazed at how much cooler the car looks lowered. It may seem subtle, but I personally would do lowering springs before wheels for a visual improvement. Larger wheels just look strange when the car's not lowered.
Performance - You're pretty limited as to what you can do with engines that come so highly tuned from the factory. I've done an intake filter and exhaust, but I think if you really want to improve performance, then you're looking at a 911 engine swap.
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