The most breathable waterproof-breathable materials that i know of (up to 47K-50K gm/24h)
nanopro membrain from Marmot
dermizax nx from Toray

Between those 2 the difference may lie in the number of layers so 2-layers or 2 1/2-layers gear preferably unless you're looking for extra durability.
Also a jacket with good venting can breath better than a jacket using more breathable materials but that doesn't have venting.
So jackets using those materials and that also have good venting should do.