There is an abundance of flying areas since there are dozens such deeply cut valleys and also a long dry coast. Most para-pilots are flying in and around Miraflores/Lima. Also beautiful, with opportunities to fly above ruins in the holy valley of the Inkas, is the Urubamba valley near Cusco. Another valley, maybe a bit more demanding, is the Santa valley in the Cordillera Blanca. But there are sillions of other rewarding sites, sometimes a little remote.
Helpful web sites:
PeruFly, José Rosas Zarich en Lima www.perufly.com
Parapente Cusco www.parapentecusco.com
Leo en Cusco www.flyingexpedition.org/esp
Beto Sotelo en Huaraz firstname.lastname@example.org
Michael Fernandez en Limawww.aeroxtreme.com