Is it the most sanitary? Absolutely, you just throw it away when you're done.
Is it the most environmentally sound? I'll plead the Fifth on that.
But when you need a smudge remover, counter cleaner, or spill picker-upper, it can't be beat. I'll be taking six rolls to the cabin tomorrow, and I'm not sure it's enough.
(Beatrix Potter's Mrs. Tittlemouse, who would never use paper towels.)