Man, this is a tougher one than you'd think. It's not that there aren't Kojiro x Kaoru fics—there are tons—but 'best' is so subjective. The canon gives us such a rich dynamic to play with: lifelong rivalry, deep-seated care masked by constant bickering, the whole 'found family' with the gang. The best romantic fics, for me, are the ones that dig into the 'why' of all that bickering. Is it just habit, or is it a weird, prickly love language they've developed over twenty years? I tend to avoid the high school AUs, they never feel right to me. Their whole dynamic is built on decades of shared history; transplanting that into a Starbucks AU loses the weight.
I remember one fic, can't recall the title now, that was entirely from Carla's perspective. Not literally, but the story was framed as Kaoru analyzing their interactions through data, and Carla calculating the probability of romantic intent based on Kojiro's biometrics during arguments. It was such a clever way to show Kaoru's denial and Kojiro's open-hearted frustration. It wasn't a fluff piece; it had them really messing up, saying the wrong thing, because they're both proud and set in their ways. The reconciliation felt earned, not just sweet.
Another standout are the post-canon fics that deal with the aftermath of the big tournament. The ones where the adrenaline fades and they're left with this quiet, shared trauma and victory. How does that change their daily sniping? Does Kojiro stop teasing so much, or does he do it more to keep things normal? I've read a few where the romance blossoms from that shared silence, from Kojiro just showing up at the calligraphy studio with food without a word, or Kaoru begrudgingly admitting he worries about kitchen burns. It's in the small actions, not the grand gestures, that their ship really sails for me. That's probably why I'm so picky about them.