Advise for wet wood preparation

My coworker asked me to cut and plane white oak. 36" long, two inches thick and 12" wide. Surface moisture -11-12%, but when I cut edge off - 23% just 1/2" from the edge.
Do you think will be better dry wood first and prep later, or I can cut to oversized and dry latter? My concern wood was cutted practically very close to final dimensions and if I plane surface it will twist even more.
Any suggestions?

Thank you,
Ed.

Dry it first. As it dries, the wood will shrink, and it may twist/warp/cup/split/etc. Get it dry, then look at what you have to do to get it flat and perfect.

(Air-drying 2"-thick white oak will likely take a couple years.)

Thank you, Jamie. I thought the same , just asked for confirmation.
Ed.