Hi. Here are a few links that you may have seen already, but might
be helpful.
Ajcody-Testing-Debugging - Zimbra :: Wiki Performance Tuning Guidelines for Large Deployments - Zimbra :: Wiki
Do you see the high CPU load shortly upon restarting zimbra, or
does it seem to run fine (processing normal loads happily)
and then start burning CPU cycles? Look at
your log files for entries before and after the CPU kicks up and you
might find something informative.
good luck,
John