All else being equal, cotton seersucker is probably more breathable than linen. There, I said it.
Wool, silk, linen... Even polyester, if you actually have a reason to include it, that puckering going to make for some suuuuper breathable fabric with little regard for the base material. Although I'd still avoid poly and elastene.
As always, I have a pile of recs in my ShopMy, check that out. Or just thrift. Or go to a bespoke tailor. lucaavitabile will make you a hell of a seersucker shirt.
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