I'm excited to find out the hardware specs for this thing, like what CPU/GPU is used as well as their capabilities, but I haven't seen any information released on internal hardware specs yet.
All I've heard so far are rumors suggesting graphics capabilities that could be similar to the GameCube/Xbox.
The known hardware specs so far relate to the screens, game cards, and wireless communication:
Top Screen:
3.53-inch widescreen LCD display, enabling 3D view without the need for special glasses; with 800x240 pixel resolution (400 pixels are allocated for each eye to enable 3D viewing).
Touch Screen:
3.02-inch LCD with 320x240 pixel resolution with a touch screen.
Nintendo 3DS Game Card:
2 GB Max. at launch.
Wireless Communication:
Can communicate in the 2.4 GHz band. Multiple Nintendo 3DS systems can connect via a local wireless connection to let users communicate or enjoy competitive game play. Systems also can connect to LAN access points to access the Internet and allow people to enjoy games with others. Will support IEEE 802.11 with enhanced security (WPA/WPA2). Nintendo 3DS hardware is designed so that even when not in use, it can automatically exchange data with other Nintendo 3DS systems or receive data via the Internet while in sleep mode.