Sise-Neg a.k.a. Genesis destroys and re-creates the universe in Marvel Premiere #14, 1974, by Steve Englehart, Frank Brunner and Dick Giordano, while Dr. Strange looks on.

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Sise-Neg a.k.a. Genesis destroys and re-creates the universe in Marvel Premiere #14, 1974, by Steve Englehart, Frank Brunner and Dick Giordano, while Dr. Strange looks on.
The universe is destroyed and re-created in Uncanny X-Men #108, 1977, by Chris Claremont, John Byrne and Terry Austin. (There’s a different, very clever take on this in 2018’s X-Men: Grand Design: Second Genesis #1.)
The universe is once again destroyed and re-created in Chaos War #5, 2011, by Fred Van Lente, Greg Pak, Khoi Pham and Bob Wiacek. I'm trying to keep track of how many times that has happened now: the M'Kraan Crystal business in Age of Apocalypse, Sise-Neg in Doctor Strange, Secret Wars, probably a few others...