Last November, we (2 Adults) averaged almost $80 per day for food.
Breakfast - Usually eating at the Pepper Market Food Court - $15 per day
Lunch - Mostly counter service - $20 per day
Dinner - Somtimes Turkey Legs, sometimes buffets - $35 / day.
Snacks/Water - $6 / day
We don't have a budget for food. This is from our trip last year.
You might want to take a look at the menus at AllEars and add up a day's worth of food for the 2 of you.
http://www.allearsnet.com/din/dining.htm
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We found this to be true when we flew done and ate everything at the parks or resorts.
Once we found DVC and town cars that gave you a store stop on the way there we spent a lot less on food. (still eating some good meals out at nice restants.) Having your own snacks, drinks and water along with some breakfest and lunch food really helps. You can still eat some great meals at the many wonderful restants too. We normally only buy one big meal a day, one fast food and one we eat in the room. We get a some MUST HAVE favorite WDW snacks, but also have some to tie us over when in need.
You can do it as a couple for around 50 to 60 a day. We also used to share meals often. If we got hungry later we just got one of those great WDW snacks, or ate again.
Do check out the web site lised above, it can give you some great ideas of prices and where you want to be sure to eat.