Acrosurge
Lumine Infinitus
1. Abomination, Carnage, and Omega Red - He's beaten Abom before at a fraction of Surfer's current power. Carnage and Red are simply cannon fodder.
2. Electro and Holocaust - Electro goes down quickly. Holocaust might cause a bit of damage, but Surfer ultimately overpowers.
3. Kang and Dr. Doom - No prep? Doom falls first. Kang's technology keeps him alive for a bit longer, until Surfer starts messing with his matter.
4. Absorbing Man and Blastaar - I don't think AM has ever absorbed the Power Cosmic. Blastaar gets out-blasted.
5. Exodus and Mr. Sinister - Surfer flips off Exodus's mutant gene and dissolves Sinister.
6. Ronan and Superskrull - Great fight! Superskrull goes down first before the PC (his shields and durability are simply not enough to protect him). Ronan fares better, but Surfer is everything Ronan is and more.
7. Maelstrom - Don't know the character that well, so I can't comment.
8. Kurse and Loki - This seems like one of the toughest battle in the gauntlet. Surfer could actually go down here, were it not for Kurse's pesky weakness to Iron. With Kurse out of the picture, the current Surfer could overpower Loki the same way Thor does.
9. Fallen One - FO doesn't have any showings besides his battle with Thanos. Even if he isn't more powerful, I think the Surfer could outsmart Fallen One for the win.
10. Terrax and Morg (No waters) - Another tough battle. If Terrax and Morg are at their best, they could defeat Surfer. Then again, Norrin is bloodlusted and they are not, so at his post-annihilation levels, he could pull the win.