Nobody can beat the original Tolkienian variety. Before they were hard to define mythological beings in the Norse sagas, after they were an ancient race with inhuman grace and artfulness. A lot of the later fantasy Elves kind of miss the point. They become more and more faded simulacra of the original.
Although they are often now included in polls and topics like this due to the happenstance of sharing pointed ears, the Vulcans of Star Trek are not Elves, and their Romulan cousins are not Elves. They don't come out of the Tolkienian tradition, and there is no evidence they were inspired by Elves. They are rather a science-obsessed desert planet of ancient Greek stoic philosophers, probably combined with elements of desert mystic cultures (like ancient Persian magi, or Egyptian desert fathers), Catholic monastics (due to perceptions of robe-wearing scholastics), and some small Chinese elements (due to perceptions of Buddhist and Taoist robe-wearing mendicants).
The Romulans are militaristic space Romans, a race of pragmatic soldiers, sometimes depicted as honorable foes, sometimes as a totalitarian police state; but again nothing in common with Elves. Sometimes people play it too on-the-nose, when really they are meant to be alien cultures, not exact analogies. They just happen to have taken some avenues of human history to extremes; the Roman Empire with warp drive, and Greeks who have purged their emotions and turned into a planet of scientists.
The Minbari of Babylon 5 are much more traditional Elves, and some of the best Elves post-Tolkien too. "
We walk in the dark places no others will enter. We stand on the bridge, and no one may pass. We live for The One, we die for The One." They are divided into three castes that make up their society; religious, warrior, worker, sort of like Hindu varna. Again they are depicted as more religious, traditional, holier, more graceful than humanity.
My top favorite Elves after Tolkien are both Space Elves; the Minbari and the Eldar; they have similar starships. Anyway, irrespective of the Romulans and Vulcans not being Elves; the Romulans, Vulcans, Eldar and Minbari happen to be four of the most compelling alien cultures seen in popular science ficiton. Love them all. Up there with Klingons, Tolkien Elves and Tolkien Orcs. You could argue the Asari are another of this graceful race trope taken just far enough.