Not involving cosmology, but intelligence, Plankton as one of his machines was shown rewriting entire timelines distorting realities on a universal scale just to switch lives with someone, his machines more simple as one capable of creating an "indestructible road"
distorted all reality as the road was built, he built a machine capable of
destroying all known material in the universe and knows about
all the chemical elements in the universe having even discovered a new one, he manipulated quantums to
create a quantum prison to house several people, time machines and other servants, he created Karen whose technology
can use magic and control reality turning it into a
book by
manipulating the plot of the episode as shown in Patnocchio with her doing this to save Plankton (
Karen even created a pill that would feed you forever in seconds and being able to even analyze someone,In the episode of Karen's Virus it was revealed that she sees everyone
who works at the Krusty Krab as idiots, seeing even Squidward as slime that aside from Plankton and
discover their strengths and powers easily), is treated as being comparable to Sandy in intelligence having
surpassed her by
creating things she has no answer to, being that she has
mastered the atlantic technology that was able to create
entire worlds in the
paintings with one of these paintings
including the past of the original universe itself and having entire worlds
within other paintings, with each frame possessing a different reality that was altered by the atlantis, Squidward citing that Atlantis brought numerous advances and being "light years away", In Battle for Bikini Bottom he
created a machine capable of creating robots with the same skills and intelligence as SpongeBob, Patrick and Sandy being superior to them in all respects. in terms of intelligence and is smarter than other characters who only made a parallel universe with rubble and starry pocket dimensions that constantly change their laws
one of the characters that competes with Plankton in intelligence and that even Karen likes is Sandy herself, who even deceived him when he tried to deceive her