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Battle 1 takes place in New York City

Battle 2 takes place in the Dune sea Tatooine

1. Imhotep floods NYC with the East River to drown Sandman
2. Possible stalemate, but leading toward Imhotep due to the supernatural nature of his powers possibly overriding Sandman's wacky science powers

Imhotep simply has better and larger scale feats. He holds all the cards in both scenarios.

imhotep was on the verge of demi god level powers if not greater due to massive feats of sand and water walls on an epic scale

Imhotep ftw.

Originally posted by Lestov16
Imhotep due to the supernatural nature of his powers possibly overriding Sandman's wacky science powers

This.

Even if Sandman could overpower Imhotep, doubtful, he wouldn't be able to finish him. The best he could hope for is a stalemate and that is highly unlikely

Imhotep no question. He makes the Sandman his puppet.