Who do you want this year?
Of the players likely available at #26, nobody stands out to me at this point.
I'm a huge fan of TE Michael Mayer but he'll be gone before #26.
TE Kincaid has the best hands in the draft and great ability to get open but he is a limited blocker.
CB Joey Porter would be a perfect fit for Dan Quinn but he'll likely be gone by #26. Banks likely available and might be a good option
DT is a top need but probably no good options at #26. More likely to take DT at #58.
OL might be BPA with multiple good options late 1st but there might be some good options in the 2nd also. B. Jones is favorite at this point but likely gone before #26.
WR has limited options. Either a very small WR or possibly Q. Johnson available at #26. I'm undecided about Johnson at this point.
Edge rusher might be BPA with a few players that have not been discussed much yet.
It seems like only 1 off-ball LB (D. Sanders) that might be worth a 1st but some draft media think he projects best to Edge rusher (3-4 OLB).
RB is a hot button topic this year. I'm not gung-ho to draft a RB in the 1st; However, the Cowboys are more dependent on the run game that most of the other teams that made the playoffs in 2022 with the exception of the 49ers.
Bijan Robinson is terrific but likely gone by #26 anyway. Gibbs is only 199 pounds. I would be fine with Gibbs in the 2nd but not in the first.