Depends on the bike.

My R1 was to vicious in first but most of my bikes (Blade, GSXR750, Firestorm) I've preferred to bring it up in first off the throttle, hook second as I approach the balance point then I can keep it there until the top of third which is when I begin to loose my bottle

Try to cut down on the wheelies these days, can't seem to help myself sometimes though