Ron, by all means start watching it from the pilot and proceed to Season 1, but the brilliance of the show, IMHO, didn't really develop until a few episodes in. Then the show developed further still in subsequent seasons, so by the time you get to the truly great episodes, the structure and complexity of the scripts, and the quality of the comedic performances, becomes just magnificent. It did take a while to get to that level (I can't remember exactly how long, but the early episodes, while certainly funny, are more slowly paced, and the characters took at least a season before they took the form we came to know and love -- especially Kramer).
By last season, and perhaps a little even before that, the show started to dip in writing and performance levels, IMHO, until we came to the most disappointing final episode imaginable, despite Larry David's return.
In between, though (i.e. for about 85% of the series), it was Gold, Jerry, Gold!!
Sorry Ron, I've now lost you with a gratuitous in-joke for Seinfeld fans...