I am a H-1B VISA holder so not a US citizen. My parents (are not US citizen) want to international wire transfer money from foreign contry about $50K. We are thinking about two ways. I googled and some people says I need to pay tax or someone says no.
1-from my parents's foreign account to my US account
2-my parents transfer to my foreign account and then transfer to my US account.

What's the best way?

It is better for the transfer to be done FIRST to your foreign account, then to your U.S. account.

No tax will be due in either case, but if the IRS does ask questions about the transfer, a transfer between your foreign account and your U.S. account is easier to explain.