Given the current political climate and the stress of COVID I shouldn't ask this but

Always leave the seat down, even if you’re alone don’t risk it. 🧻 who knows due to quality issues and toilet paper math.

Over and down

Over I think and I always say up is dry down is well take your chances.
Actually I like to put the seat and lid down when I leave the bathroom.

Toilet paper over, toilet seat down because I always put the lid down when I flush

depends which direction you wipe.