This is my routing for the Any% category so far:

• Level 1 - Mt. Eternal: Collect 200$ only with floating bags and break two "?" blocks to get a bracelet in it.
• Level 2 - Marble Plains: Buy the bike in the shop.
• Level 3 - Lake Fathom: Do it.
• Level 4 - The Island of St. Nurari: Do it.
• Level 5 - Namui Lake: Break the Peticopter as soon as you can (faster underwater).
• Level 6 - The Village of Namui: Break one "?" block.
• Level 7 - Scorching Pathway: Do it.
• Level 8 - Mt. Kave: Activate the bracelet, break two "?" blocks and get a bracelet on the first one.
• Level 9 - The Blackwoods: Buy the bike, activate the bracelet, after breaking the bike, break two "?" blocks and get a bracelet on the second one.
• Level 10 - River: Break the boat as soon as you can (faster underwater).
• Level 11 - Taiyo Desert: Break one "?" block.
• Level 12 - Bingoo Lowland: Buy everything, break the peticopter on the last flame of the level to save time.
• Level 13 - The Radaxian Castle: Activate the bracelet, you need to liberate your brother (hit the two purple blocks on the left in any order) then get the "Personal Letter to the Kingdom of Nibana", go to the end.
• Level 14 - The City of Radaxian: Activate the Magic Capsule B (shield), break a "?" block.
• Level 15 - Toxic Numachi: Do it.
• Level 16 - Swamp: Do it.
• Level 17 - The Castle of Nibana: Do it.
• Level 18 - Nibana Lowlands: Buy all items, activate the bracelet after breaking the bike but before breaking the last "?" block and getting the bracelet on it.
• Level 19 - Janken's Fortress: Do it.
• Level 20 - Janken's Castle: Activate the bracelet, activate the Teleport Powder (invisibility) on the first flame, use the Psychic Wand (floating item) to skip the water section.
• Level 21 - Cragg Lake: Do it.
• Level 22 - Homecoming: Do it.