Hela to my criteria. Is just that i can't take that space explosion as granted.
Based on what we have seen from the Surfer, his only adv would be phasing.
I don't think Surfer can phase forever so...I think Hela could impale him.
1) Phasing (which he used effortlesly and liberally thru the movie, while making complex maneuvers at speeds far faster than Hela’s blades).
2) Long range energy blasts that he can fire from a safe distance (Doom was shooting them and the blast landed hundreds of feet away during his pursuit).
3) Flight that is far faster than Hela’s blades.
4) Enough agility to dodge and flick (with his fingers) missiles that travel near the speed of sound.
The ability to absorb matter into his board. He can literally just have his board eat Hela’s blades.
His best attack is powerful enough to create an explosion the size of Earth. Which shows that he has the power needed to hurt her.
Vs Hela who:
Can’t fly (AFAIK)
Uses short range weapons made of matter that she has to throw in order to hit a distant target. And has not demonstrated the range equal to Surfer’s cosmic blasts.
Surfer is basically the WORST opponet for Hela. What is to keep him from flying at max range and simply blasting Hela from a comfortable distance?
The fact that he is in the air over her would even put his board between him and her like a matter chomphing full body shield. This while he is making passes blasting her over and over and phasing thru thrown attacks when he feels like it.
Imagine an opponent that can do what Surtur did in Thor: Ragnarok (cause a planet-sized explosion), only now Surtur can fly, is only around 6 feet tall and has - for all intents and purposes - infinitely more speed, and has a surfboard that can absorb matter.