There are a couple pretty extensive threads on San Sebastian in this forum, and I added some updates from my trip in November. I much preferred Kokotxa (not on your list) to Akelarre. Elkano was fantastic also.
For a “spectacular” meal as you desire I would do these in the following order -
Restaurant Martin Berasategui - Just a great experience overall. Champagne list is a stunner and had a great 2008 dominio do bibei. Innovative yet some classically cooked dishes.
Akelarre - Great meal here 2 years ago. Great staff, formal yet casual, food was great.
Asador Etxebarri - Casual, just not as high of highs as the top two
Mugaritz - Really tasty and fun but just enjoyed others more
Azurmendi - Avoid - Had a terrible meal/experience here a few years back.
My pleasure. I know you’re looking for a “blowout” meal, but if you’re making the trip all the way to San Sebastian - even if it’s less than an hour from Saint-Jean-de-Luz, you may as well have a bite or two more at a few places in town, possibly even stay overnight so you don’t need to worry about driving back after a big meal. At least you can enjoy the wine that way!
Wine list prices are very reasonable, in my opinion, for excellent Spanish labels (unless you’re looking for things like Vega Sicilia, etc), so take advantage while you can!
I loved the area, and can’t wait to go back. If it weren’t for all the driving on my trip, I would have done the reverse, and driven from San Sebastian to Saint-Jean-de-Luz! That said, 2500km in two weeks was enough for me.
I found Rekondo to be more of a good traditional and rustic Basque when compared to the exceptional cuisines of the likes of Mugaritz, Arzak and even Etxebarri. However, the wine list is stupendous, with ridiculously cheap Spanish wines if you compare with any USA restaurants/RETAILERS, and were of seemingly unquestionable storage, at least the ones we had. But I won’t put it at my must do list if I’m doing just 1 foodie dinner in the area.