• Rock-cut Elephant at Dhauli: This sculpture is believed to have been created by Emperor Ashoka of the Mauryan Empire in the 3rd century BCE (around 272-231 BCE).

• Varaha Image at Udayagiri: The Varaha image at Udayagiri Caves is estimated to be from the Gupta period, dating back to around the 5th century CE (c. 410 CE).

• Lingaraja Temple at Bhubaneswar: While the exact date of construction is debated, most scholars believe the Lingaraja Temple originated sometime in the 11th century CE.

• Rock-cut Monuments at Mahabalipuram: The monuments at Mahabalipuram were built over a period by the Pallava dynasty. The earliest structures likely date back to the 7th century CE, with some additions continuing into the 9th century CE.

Therefore, based on their estimated creation dates, the Rock-cut Elephant at Dhauli is the earliest among the listed options.