I'm a noob to the import scene what tuning should be done first performance or visual.  

In my opinion you never need any more visuals then some rims, maybe some carbon fibre. I would just focus on the performance...  

Rims and the carbon fiber do tend to bring along performance aspects as well-  Typically you run stickier tires on larger rims thusly better with launches.. and carbon fiber helps reduce weight =D...

Anyways as tony said performance > visual.

Go with- Intake, Header, Exhaust and go from there...


What kind of car do you have?  

if you want to go towards performance first you should work on getting air in and out of your engine first like cold air intake, exhaust, headers, filters... etc.  if you want to go towards visuals first, in my opinion and seems like everyone elses, try to go cf hood, rims, maybe a wing.