"Best" is such a loaded term that nobody seems to want to risk it!
If I had a project where a low-power ESP32 would be best suited, I'd start with
Olimex ESP32-H2-DevKit-LiPo myself. Olimex pushes changes upstream to Espressif's GitHub repos, so to add the requisite support to the Arduino environment, you'd start at the
Espressif Arduino Install documentation.
Olimex ESP32-H2-DevKit-LiPo is
certified Open Source Hardware, and both the schematic and the KiCad source files are available. I am personally only a hobbyist on the electronics and design side, so having those available means that if I wanted to change something, perhaps just change the pinouts to better suit my needs or replace the CH340G USB-UART bridge with an USB-powered MCU like CH552G/CH554G, it would be quite doable. For commercial designs, one should of course heed the
CERN-OHL-S-2.0 license for the board files; it is a strongly reciprocal license, so derivatives should be licensed under the same license.
However, I do not consider this "best" in any sense; just the one I would currently start with. I've only used or played with maybe two dozen different development boards, and the Olimex one ticks both the hardware needs, as well as the toolchain and documentation needs (noting that the ESP-H2 itself is documented by EspressIf as it is a castellated module soldered to the devboard) that I imagine having in your shoes. (As to Olimex as a company, note that e.g. Mouser resells their products, and Olimex does have a
continuous history since 1991.)