Have a look at the organ pipe mud dauber, Trypoxylon politum - the nests look similar.
https://en.wikipedia.org/wiki/Organ_pipe_mud_dauber
Or just google "organ pipe mud dauber nest" and have a look at the pictures - many look quite similar.
Problem is that I am not sure how far south this species goes (I have seen it listed as eastern US and Canada), so no idea if it extends to Panama. Maybe something similar down there. Apparently there are lots of species of Trypoxylon, but most of them do not form the mud nests.
The common mud dauber in places I have lived have been species of black and yellow mud daubers in the genus Sceliphron - but the nest looks different from your pictures.
Most likely made by some type of mud dauber wasp.
They construct these tubes out of mud, and them pack them with prey (usually spiders or caterpillars). They then lay their eggs on the prey, and the larva eats it to complete its development.
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