Let’s start with some honorable mentions.
Honestly, the first few seasons of SpongeBob were so strong it would be easy to argue for any episode to make the top. Here are some that came thiiiis close to making the list:
• Ripped Pants (Season 1, Episode 2)
• Jellyfishing (Season 1, Episode 3)
• F.U.N. (Season 1, Episode 10)
• Walking Small (Season 1, Episode 18)
• Life of Crime (Season 2, Episode 7)
• Frankendoodle (Season 2, Episode 14)
• Krab Borg (Season 3, Episode 9)
• Mermaid Man and Barnacle Boy V (Season 3, Episode 12)
• Mid-Life Crustacean (Season 3, Episode 15)
• Dunces and Dragons (Season 4, Episode 6)
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