Is it better to write a to do before or after breakfast?

I prefer to make my list the night before. Then I look at it in the morning before breakfast. Then I set reminders on my phone as I am letting coffee brew. Then in the evening, I go over my list and cross what I did for that day and rearrange for the next day if there are tasks I didn't get to accomplish that day.

After because breakfast is the last thing I do in the house. I write my to do list on the way to work. This helps me engage with the fact I'm off to work and moves me from 'home' headspace towork headspace

I usually write my to do at night before bed and review it in the morning. Pertaining to before or after breakfast, you could try both and see what works best for you.