If you could play a game for the first time again, what will it be?

[SvennoJ]

ICO, SotC and Windwaker.

OoT was magical at the time but I would have to forget all the Zelda games after it as well.
Same for BotW, would have to forget about TotK to be able to enjoy it fresh.
Windwaker stands on its own and feels timeless, like ICO and SotC.

If you mean go back in time and experience the game again fresh in the same time frame,
Half-Life, Oot, MGS, Baldur's Gate, Grim Fandango, basically relive 1998!
I was also 24 at the time, lived in a cheap place, landed a good job 2 years prior with a lot of disposable income, had cutting edge surround sound for the time, a CRT projector, and was playing on a $5K PC with 19" trinitron monitor. Thus playing OoT and MGS projected on a 72" screen with surround sound and the others at 1280x1024 @ 100hz.