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The easy answer is Hawaii. These islands are the most isolated land mass on earth surrounded by ample ocean surface for the great storms of the Pacific to generate giant, perfect waves that pulse from deep water into the shallow reefs and lava rock of the Hawaiian island chain (e.g. Jaws, Waimea, Pipeline).
However, there are several surf spots that have been discovered and/or exploited in recent years that rival any Hawaiian wave. Mavericks, California is a freezing cold 30 foot beast while Teahupo, Tahiti gives new meaning to the word "thick." And there's also Cortes Bank, located hundreds of miles off the California coast, and the bizarre reefs off the coast of France producing enormous waves for jet-ski tow in surfers.