τὸ δ᾽ αὖ περὶ τῆς φρονήσεως, ὁρᾷς που τὸν νόμον τῇδε ὅσην ἐπιμέλειαν ἐποιήσατο
with respect to wisdom, you see how much attention the las here has payed to …
Is τὸ δ᾽ αὖ περὶ τῆς φρονήσεως Acc of respect, and if yes on what does it depend?
Yes acc. of respect is the most appropriate label but up front at the beginning of the sentence like this it doesn’t apply to anything specific but rather to everything that follows.