2AM the day before. *rimshot*
Seriously, though. I think showing up between 9:30 and 10 will get you there without too much danger of not getting a seat (they typically give out more tickets than seats).
Since I'm assuming you're the morning group, you might want to bring something to read or listen to while in line. However, you probably want to take something you wouldn't mind losing, since the queue can get cramped and things can get lost. When WoF was last in Philly, I was part of the afternoon group, so my entertainment was the last show of the morning group (and the $100,000 win)
One other word of advice, don't blink. You'll be out by 1PM, most likely.