As an AI language model, I don’t have real-time data or information about future events. Therefore, I cannot provide a list of the top 10 best performing off-road vehicles in 2023. The performance and rankings of off-road vehicles can vary based on various factors such as advancements in technology, market trends, and individual preferences. I recommend referring to automotive websites, magazines, or consulting professionals in the industry for the most up-to-date and accurate information on the best-performing off-road vehicles in 2023.