The first Workshop & Competition on Computationally Optimal Gaussian Splatting (COGS) welcomes researchers working on techniques for efficient 3D Gaussian Splatting (3DGS). While 3DGS has advanced rapidly, real-time rendering of Gaussian splats on resource-limited devices (e.g., smartphones, AR/VR headsets) remains a challenge. COGS aims to lower the barrier to entry and encourage new research in this area. The event will feature keynote talks from leading experts and a panel session exploring the current state and future directions of this promising technique.