Identification of the Top TESS Objects of Interest for Atmospheric Characterization of Transiting Exoplanets with JWST

JWST has ushered in an era of unprecedented ability to characterize exoplanetary atmospheres. While there are over 5,000 confirmed planets, more than 4,000 TESS planet candidates are still unconfirmed and many of the best planets for atmospheric characterization may remain to be identified. We present a sample of TESS planets and planet candidates that we identify as "best-in-class" for transmission and emission spectroscopy with JWST. These targets are sorted into bins across equilibrium temperature $T_{\mathrm{eq}}$ and planetary radius $R{_\mathrm{p}}$ and are ranked by transmission and emission spectroscopy metric (TSM and ESM, respectively) within each bin. In forming our target sample, we perform cuts for expected signal size and stellar brightness, to remove sub-optimal targets for JWST. Of the 194 targets in the resulting sample, 103 are unconfirmed TESS planet candidates, also known as TESS Objects of Interest (TOIs). We perform vetting and statistical validation analyses on these 103 targets to determine which are likely planets and which are likely false positives, incorporating ground-based follow-up from the TESS Follow-up Observation Program (TFOP) to aid the vetting and validation process. We statistically validate 23 TOIs, marginally validate 33 TOIs to varying levels of confidence, deem 29 TOIs likely false positives, and leave the dispositions for 4 TOIs as inconclusive. 14 of the 103 TOIs were confirmed independently over the course of our analysis. We provide our final best-in-class sample as a community resource for future JWST proposals and observations. We intend for this work to motivate formal confirmation and mass measurements of each validated planet and encourage more detailed analysis of individual targets by the community.