The trickier part is making sure you have the green gem before you start this step, otherwise you won't get access to an optional bonus area with a lot of missing crates.
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3-3: Jetboard Jetboard | All crates and hidden gems
33/196: All of these crates are on the path leading to the jetboard sequence. No stuff here. Catch them as you see them.
42/196: 8 crates are above the water during the jetboard sequence. Take them all, then hit checkpoint 1 when you're done.
[[Bonus Room] 71/196: There are 29 boxes in the bonus room. Double-jump crates after triggering the TNT crate to give yourself enough airtime until the TNT blows up for the "!" crates. In the center, break the fire boxes on the sides before activating the TNT.
103/197: All found on the boat ride sequence. Make sure you click on the “! »Metal block to spawn more crates. Slide-jump under the lower barriers and use spinning attacks on the fruit crates to destroy them faster.
Hidden gem: Complete the boat sequence and reach the pier before the second jetboard. To the left of the checkpoint, jump on the 6 metal blocks to find the hidden gem.
108/197: On the pier just before the second jetboard, there is a checkpoint and 4 metal crates on the right.
117/197: Take all the crates along the path of the jetboard and the 1 checkpoint near the Green Gem Bonus.
[[Green gem] 139/197: Collect the green gem on Hit The Road to access a second bonus room after the second jetboard sequence. There are 22 crates in this room.
147/197: This is the start of the phase shift sequence. Take the crate 1 on a phased platform, then destroy the crate at the end of the pier. There's one crate you don't want to break yet: the rebound crate.
[[Easy to miss] 149/197: Do not break the phase shift rebound box at the end of the jetty in the blue mask area! Use it to jump and smash the hidden crate. Then you can break the rebound box /
150/197: Use the phase shift to break the crate between the two drop platforms. Then press the “! »Metal case underneath.
174/197: Crush all the crates (including the crate that appears after hitting the “!” Crate earlier) on the way to the third jetboard. This includes the 2 solid crates and 1 checkpoint before the jetboard.
194/197: All the crates on the jetboard sequence and just before the mini-boss Louise. None of them are hard, just die if you miss one and restart from the start of the jetboard.
197/197: Defeat the mini-boss and hit the Nitro detonator to collect the last 3 crates.