Hi!
At the moment is hard to tell which item would be the cheapest one to exalt, just because it’s too early to know how the markets are going to react to the update (probably people would apply this same hoarding strategy and “cheap” items would suffer an increase on their price). About which items are the easiest to obtain, also easiest for whom? For a solo player or for a team that kills bosses every day?
For my answer, I will take into account my own example (RP level 400 that farm bosses every day with a team, and Solidera’s market prices pre-update).
Classification 3 (accounting items that cost less than 3kk):
- Elven Mail
- Ron the Ripper´s Sabre
- Inquisition Quest’s items (cheap pre-update to buy, but can only get 1x char)
- Bear Skin
- Dark Whispers
- Dream Shroud
- Embrace of Nature
- Energized Limb
- Ghost Chestplate
- Gnome Sword
- Living Armor
- Living Vine Bow
- Phantasmal Axe
- Summerblade
- Terra Helmet
- Winterblade
Classification 4 (accounting items that cost less than 5kk):
- Cobra Club
- Cobra Axe
- Cobra Crossbow
- Cobra Sword
- Cobra Wand
- Falcon Mace
- Falcon Wand
- Lion Axe
- Lion Hammer
- Lion Longsword
- Lion Rod
Disclaimer: It’s not “easy” to loot these items, it depends on each player luck, however, it is easy to try to farm them on a daily basis if you have a team (for most class 3) and for most class 4, Scarlett and Drume are easily killed by a solo player 300+ (but the drop rate is lower).
You can find the complete equipment list in the link attached to each class list.
Hope this answer was of help