WEST PALM BEACH, Fla. - Three attractions lure Palm Beach residents over the Flagler Bridge to West Palm Beach: the Kravis Center, the cinema, and grandchildren arriving at the airport. Now you can add one more destination to the list. The year-old Dolce de Palma restaurant, which is situated along the railroad tracks by an industrial park, in a space that used to be a gas station. On any given evening, Mercedeses, Bentleys, and Porsches are crammed into the parking lot. Their owners - in cashmere twin sets and Brooks Brothers blazers - sit at cozy tables inside. Occasionally a woman will rise from her seat and a waiter takes the cue. He strides over, smiles broadly, and extends his arm. "Ma'am, may I offer you the key to our restroom?" he asks. "I am happy to escort you there. It's outside, around the building and up the ramp." Not exactly what Palm Beach residents are used to. You might say that Dolce de Palma is on the other side of the tracks.