The general rule I follow is wait until about the 5th/6th node. You want to make sure the seedling has adequate roots to power new growth/rebound from stress quickly. I have some seedlings which were at the 5th node, topped (leave the 3rd and 4th nodes, removing cotyledons and first 2 nodes), new growth started within 2 days, and are fine. Topping sooner could stress the plant and hold it back a bit. But it can still be done, I have topped a plant at the first node and got normal results (but wouldn't advise this)