Where do cables upgrades have the most impact?

Assuming all existing cables in a system are atleast mid-grade (not junk), which cables/interconnects should be upgrade first and in what order? Where should one start?
83b78019 99ac 4fa2 94b1 64a12b0168361extreme

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Curious if those saying the power cable had the most impact are plugging into a power conditioner or a wall outlet?
Well...after reading everyone’s responses what I surmise is that opinions differ because everyone’s system is different and cable upgrades impact systems differently. So...the old audio adage of you have to try it and see how it sounds to you in your system in your environment holds true with cables as with almost everything else in audio.