Lou Gehrig has the highest wRC+ by a first baseman in a season, with 209 wRC+ in 1927.

Interpreted as:

highest wrc+ with a minimum of 3.1 PA per team game by a first baseman in a season

	NAME	WRC+	SEASON	TM	G	AB	R	H	2B	3B	HR	RBI	BB	HBP	SO	SB	CS	PA	TB	XBH	SH	SF	IBB	GIDP	AVG	OBP	SLG	OPS	WRC	WRAA	WOBA	BRAA
1	Lou Gehrig L. Gehrig	209	1927	NYY	155	584	149	218	52	18	47	173	109	3	84	10	8	717	447	117	21				.373	.474	.765	1.240	199	110.9	.540	105.6
2	Jeff Bagwell J. Bagwell	206	1994	HOU	110	400	104	147	32	2	39	116	65	4	65	15	4	479	300	73	0	10	14	12	.368	.451	.750	1.201	123	62.6	.488	65.2
3	Mark McGwire M. McGwire	205	1998	STL	155	509	130	152	21	0	70	147	162	6	155	1	0	681	383	91	0	4	28	8	.299	.470	.752	1.222	176	91.7	.492	90.7
4	Frank Thomas F. Thomas	205	1994	CWS	113	399	106	141	34	1	38	101	109	2	61	2	3	517	291	73	0	7	12	15	.353	.487	.729	1.217	138	72.3	.499	71.9
5	Dick Allen D. Allen	199	1972	CWS	148	506	90	156	28	5	37	113	99	1	126	19	8	609	305	70	0	3	16	13	.308	.420	.603	1.023	123	63.4	.450	60.2
6	Lou Gehrig L. Gehrig	198	1930	NYY	154	581	143	220	42	17	41	173	101	3	63	12	14	703	419	100	18				.379	.473	.721	1.194	193	94.5	.507	98.3
7	Jimmie Foxx J. Foxx	198	1932	PHA	154	585	151	213	33	9	58	169	116	0	96	3	7	701	438	100	0				.364	.469	.749	1.218	193	105.6	.522	95.8
8	Willie McCovey W. McCovey	194	1969	SFG	149	491	101	157	26	2	45	126	121	4	66	0	0	623	322	73	0	7	45	11	.320	.453	.656	1.108	138	71	.466	67
9	Lou Gehrig L. Gehrig	194	1934	NYY	154	579	128	210	40	6	49	166	109	2	31	9	5	690	409	95	0				.363	.465	.706	1.172	182	94.8	.511	90.9
10	Norm Cash N. Cash	194	1961	DET	159	535	119	193	22	8	41	132	124	9	85	11	5	672	354	71	2	2	19	16	.361	.487	.662	1.148	168	88.3	.488	79.5
11	Jason Giambi J. Giambi	193	2001	OAK	154	520	109	178	47	2	38	120	129	13	83	2	0	671	343	87	0	9	24	17	.342	.477	.660	1.137	162	78.3	.465	78.7
12	Lou Gehrig L. Gehrig	192	1928	NYY	154	562	139	210	47	13	27	147	95	4	69	4	11	677	364	87	16				.374	.467	.648	1.115	165	82.1	.496	80.9
13	Hank Aaron H. Aaron	191	1971	ATL	139	495	95	162	22	3	47	118	71	2	58	1	1	573	331	72	0	5	21	9	.327	.410	.669	1.079	124	65.3	.466	57.2
14	Mark McGwire M. McGwire	190	1996	OAK	130	423	104	132	21	0	52	113	116	8	112	0	0	548	309	73	0	1	16	14	.312	.467	.730	1.198	142	71.8	.489	68.5
15	Jimmie Foxx J. Foxx	189	1933	PHA	149	573	125	204	37	9	48	163	96	1	93	2	2	670	403	94	0				.356	.449	.703	1.153	170	92.1	.510	79.8
16	Jim Thome J. Thome	189	2002	CLE	147	480	101	146	19	2	52	118	122	5	139	1	2	613	325	73	0	6	18	5	.304	.445	.677	1.122	142	68.3	.461	67.1
17	Stan Musial S. Musial	187	1946	SLN	156	624	124	228	50	20	16	103	73	3	31	7		702	366	86	2			7	.365	.434	.587	1.021	145	71.3	.468	67.3
18	Freddie Freeman F. Freeman	186	2020	ATL	60	214	51	73	23	1	13	53	45	3	37	2	0	262	137	37	0	0	7	6	.341	.462	.640	1.102	63	30.1	.456	28.8
19	Albert Pujols A. Pujols	185	2008	STL	148	524	100	187	44	0	37	116	104	5	54	7	3	641	342	81	0	8	34	16	.357	.462	.653	1.114	146	69.1	.459	68.1
20	Lou Gehrig L. Gehrig	184	1931	NYY	155	619	163	211	31	15	46	185	117	0	56	17	12	738	410	92	2				.341	.446	.662	1.108	179	87.7	.488	83.8
21	Jason Giambi J. Giambi	182	2000	OAK	152	510	108	170	29	1	43	137	137	9	96	2	0	664	330	73	0	8	6	9	.333	.476	.647	1.123	163	75.5	.471	74.3
22	Jimmie Foxx J. Foxx	181	1939	BSA	124	467	130	168	31	10	35	105	89	2	72	4	3	563	324	76	5			17	.360	.464	.694	1.158	144	74.3	.507	63.5
23	Jim Gentile J. Gentile	180	1961	BAL	148	486	96	147	25	2	46	141	96	11	106	1	1	601	314	73	0	8	5	12	.302	.423	.646	1.069	133	62.4	.453	60.9
24	Albert Pujols A. Pujols	180	2009	STL	160	568	124	186	45	1	47	135	115	9	64	16	4	700	374	93	0	8	44	23	.327	.443	.658	1.101	152	68.5	.447	68.8
25	John Olerud J. Olerud	180	1993	TOR	158	551	109	200	54	2	24	107	114	7	65	0	2	679	330	80	0	7	33	12	.363	.473	.599	1.072	151	69.8	.454	66.6