Best overall: Wispcloak, a Tailoring BoE. This is probably going to be fairly expensive for a while; Tailors can't get this pattern until completing the Northrend Dungeonmaster achievement.
Best drop: Subterranean Waterfall Shroud, from Jedoga Shadowseeker in heroic Old Kingdom, or Ancient Dragon Spirit Cape from the Cache of Eregos in heroic Oculus.
Best quest piece: Bloodbane Shroud, from the quest The Fate of Bloodbane in Icecrown.
Best faction piece: It's not that great for Restoration, but if all else fails you can get Shroud of Dedicated Research at honored with the Kirin Tor.
Runner-up: Reanimator's Cloak, a BoE from heroic Drak'tharon Keep trash.
Enchant: This is kind of a toss-up. If you're min-maxing mana regeneration, you'll want Enchant Cloak -- Wisdom, which has the added benefit of decreasing your threat. If your mp5 is OK or you use a lot of direct heals, you'll want Enchant Cloak -- Greater Speed. Actually, I'm sorely tempted to say just get Greater Speed if for no other reason than Wisdom is an abysmally bad enchant for the materials required. Six abyss crystals for 10 spirit?
Best overall: Heroes' Dreamwalker Robe, available for 80 Emblems of Heroism.
Best drop: Raiments of the Titans, from Loken on normal Halls of Lightning.
Best quest piece: Tunic of the Unduly Victorious, from the quest Battle at Valhallas: Final Challenge in Icecrown.
Best faction piece: Robes of Crackling Flame, available at exalted with the Kirin Tor.
Runners-up: Ymirjar Physicians' Robe, a BoE from heroic Utgarde Pinnacle trash. If you manage to pick this up during a run, great. If you don't, check for it on the AH. Otherwise, check for the Moonshroud Robe, or bug a Tailor buddy.
Enchant: The old +15 spirit chest enchant hasn't yet been given a Wrath update, so you can continue to use that, or the new Enchant Chest -- Powerful Stats.
Best drop: Cuffs of Winged Levitation from the Cache of Eregos in heroic Oculus, or Cuffs of the Trussed Hall from Svala Sorrowgrave in heroic Utgarde Pinnacle.
Best quest piece: Soaring Wristwraps, from the quest A Wing and a Prayer in Oculus.
Best faction piece: Toss-up between Wound-Binder's Wristguards (revered Ebon Blade) or Ancestral Sinew Wristguards (revered Wyrmrest Accord), depending on how you choose to socket Ancestral Sinew. Wound-Binder's is otherwise superior.
Enchant: No contest. Enchant Bracers -- Superior Spellpower or, if you're a Leatherworker, Fur Lining -- Spell Power.
Best overall: Heroes' Dreamwalker Handguards, available for 60 Emblems of Heroism.
Best drop: Overlook Handguards, from the Prophet Tharon'ja in heroic Drak'tharon.
Best quest piece: Gloves of the Time Guardian, from the quest A Royal Escort in normal or heroic Culling of Stratholme.
Best faction piece: Sterile Flesh-Handling Gloves, available at revered with the Ebon Blade.
Runner-up: Moonshroud Gloves, a Tailoring BoE, or Grotto Mist Gloves, from Hadronox in heroic Azjol-Nerub.
Enchant: Enchant Gloves -- Exceptional Spellpower.
Best overall: Elegant Temple Gardens' Girdle, available for 40 Emblems of Heroism.
Best drop: Belt of Vivacity, from Volkhan in heroic Halls of Lightning.
Best quest piece: Belt of the Never-Forgotten, from the quest Light Within the Darkness in Icecrown.
Best faction piece: Toss-up between Belt of Dark Mending (exalted Ebon Blade) and Ghostflicker Waistband (exalted Kirin Tor) depending on how you choose to socket Ghostflicker.
Enchant: This isn't really an enchant as such, but you'll want to add an Eternal Belt Buckle to give yourself an additional socket.