Using nets is very good, but Brezis does not mention nets in the book, and possibly most students have not learned about nets before. We can prove by using the weak* topology directly.
First we show $M^\perp$ is closed. Let $f\in E^*\setminus M^\perp$. Choose any $x\in M$ such that $\langle f,x\rangle\ne 0$. Since $x(\cdot)=\langle\cdot,x\rangle$ is continuous on $E^*$ in weak* topology, $x^{-1}(I)$ is weak* open for any open interval $I\subset \mathbb{R}$. In particular, choosing $I=(\langle f,x\rangle - \frac{1}{2}|\langle f,x\rangle|,\langle f,x\rangle + \frac{1}{2}|\langle f,x\rangle|)$, $x^{-1}(I)$ is a weak* open neighborhood of $f$ contained in $E^*\setminus M^\perp$.
Now let $g_n$ be a sequence in $M^\perp$ such that $$\lim_{n\to \infty}\|f_0-g_n\|=\inf_{g\in M^\perp}\|f_0-g\|.$$ It's easy to show $g_n$ is bounded, i.e. there exists $r>0$ such that $g_n\in rB_{E^*}=\{f\in E^*:\|f\|\le r\}$ for all $n$. Let $E_k=\{g_n:n\ge k\}$ for $k\in\mathbb{N}$, and let $\overline{E_k}$ be the weak* closure of $E_k$. Since $rB_{E^*}\cap M^\perp$ is a weak* compact set containing all $E_k$, $\overline{E_1}\supset\overline{E_2}\supset\cdots$ is a decreasing sequence of nonempty weak* compact sets. Hence there exists $g_0\in\cap_k \overline{E_k}$. Obviously $g_0\in M^\perp$, and hence $$\|f_0-g_0\|\ge \inf_{g\in M^\perp}\|f_0-g\|.$$ It remains to show the reverse inequality. For fixed $y\in B_E$ (the closed unit ball in $E$), we have $$\begin{align}|\langle f_0-g_0,y\rangle|&\le |\langle f_0-g_n,y\rangle|+|\langle g_n-g_0,y\rangle|\\ & \le \|f_0-g_n\|+|\langle g_n-g_0,y\rangle|.\tag{1}\end{align}$$ Given $\varepsilon>0$, let $N\in\mathbb{N}$ be such that $$\|f_0-g_n\|<\inf_{g\in M^\perp}\|f_0-g\|+\varepsilon\quad\forall\,n\ge N.$$ Since $g_0\in \overline{E_N}$, every weak* neighborhood of $g_0$ has a nonempty intersection with $E_N$. In particular, there is $N_1\ge N$ such that $$g_{N_1}\in y^{-1}(\langle g_0,y\rangle-\varepsilon,\langle g_0,y\rangle+\varepsilon)=\{g\in E^*:|\langle g-g_0,y\rangle|<\varepsilon\}.$$ Thus, taking $n=N_1$ in $(1)$ we obtain $$|\langle f_0-g_0,y\rangle|< \inf_{g\in M^\perp}\|f_0-g\| + 2\varepsilon.$$ Since $\varepsilon>0$ and $y\in B_E$ are arbitrary, we get $$\|f_0-g_0\|\le \inf_{g\in M^\perp}\|f_0-g\|.$$