Select one person to be the "Surfer," and have all of the children except for the "Surfer" sit in a circle on the floor.
The 'Surfer" carries a small cup of water.
The "Surfer" walks around the outside of the circle and taps each seated child on the head, saying "Surf" with each tap until he or she randomly decides to say "Wipeout!" and toss the water onto that person.
The "Wipeout" player runs around the circle after the "Surfer," who tries to get to the "Wipeout's" vacated spot in the circle and sit down before the "Wipeout" player tags him or her.
If the "Wipeout" player does not catch the "Surfer" before he or she sits in the empty spot, then the "Wipeout" player becomes the "Surfer" and the game begins again with another cup of water.
If the "Wipeout" player manages to tag the "Surfer" before he or she sits down, then the "Surfer" is "it" again during the next round.