A Minnesota company that once rode the highest Internet wave has crashed along with much of the dot-com industry. Edina-based software maker Net Perceptions says it will return about two-thirds of the 59-million dollars it has left in its accounts to shareholders. Net Perceptions' business has been in steep decline for three years. Yesterday, Chief executive Don Peterson resigned and just ten employees remain, down from 375 in 2000. During the height of the Internet boom, Net Perceptions had a stock value of more than 1-and-a-half billion dollars. Michael Gorman is managing general partner of St. Paul Venture Capital, which was a very early investor in Net Perceptions. He says the company's rapid ascent paralleled the rise of internet retail.