The main thing is to get 10 levels per 10 stages from floor 21 to 100 with 2 level sphere's and gain the 20 levels lost from floor 1 to 20 from the mystery game from fortune teller or ambush, with good or great RNG luck you will have a level 200 item in 4 hours or with bad RNG luck in 5 to 6 hours.

You will need a lot of Mr. Gency's Exit (20 to 30? not really sure), item world runner (Tink or Winged Warrior) and one to kill the gate keeper (Succubus or Celestial Host with high tier magic and/or good weapon to 1 hit the gate keeper) equipped with shoe's with 4 or 5 (per shoe) movement so you don't waste time making towers.

If you get fortune teller talk to him 4 times and beat him.

Quit the game and reload if fortune teller gives you bad luck.

Stage 1 to 9: Clear innocents from the equipment and fill it with the desired innocent.
Floor 9 to 10: Kill item boss, Gency out and save game. Go back in kill item boss again and reset until you get the dark assembly on innocent town.

Stage 10 to 20: Kill item boss, gency out, save. Go back in kill item boss again and reset until you get the dark assembly on innocent town.

If you got a fortune teller or ambush room from stage 1 to 19 is good luck but if you don't, it doesn't matter.

Stage 21 to 24: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 24 and get a mystery gate on 25 do not go in just gency out, save game, quit and reload save.
Stage 25 to 29: If you got a level sphere or fortune teller, kill item boss, gency out, add innocent onto item, save. Go back in kill item boss again, reset until you get the dark assembly on innocent town and add final innocent on item.

If at any point from stage 21 to 95 you stop getting level sphere's, do 10 floor's from another item and re-enter the item you were leveling or if you don't get a level sphere on the first 4 stages gency out and re-enter and if you get one continue or quite if you don't.

Stage 31 to 34: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 34 and get a mystery gate on 35 do not go in just gency out, save game, quit and reload save.
Stage 35 to 40: If you got a level sphere or fortune teller, kill item boss, gency out, save. Go back in and kill item boss again.

Stage 41 to 44: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 44 and get a mystery gate on 45 do not go in just gency out, save game, quit and reload save.
Stage 45 to 50: If you got a level sphere or fortune teller, kill item boss, gency out, save. Go back in and kill item boss again.

If you are on stage 50 and already have 100 levels, all you have to do is just get 10 levels per 10 stages unless you get great luck from fortune teller.

Stage 51 to 54: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 54 and get a mystery gate on 55 do not go in just gency out, save game, quit and reload save.
Stage 55 to 60: If you got a level sphere or fortune teller, kill item boss, gency out, save. Go back in and kill item boss again.

Stage 61 to 64: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 64 and get a mystery gate on 65 do not go in just gency out, save game, quit and reload save.
Stage 65 to 70: If you got a level sphere or fortune teller, kill item boss, gency out, save. Go back in and kill item boss again.

Stage 71 to 74: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 74 and get a mystery gate on 75 do not go in just gency out, save game, quit and reload save.
Stage 75 to 80: If you got a level sphere or fortune teller, kill item boss, gency out, save. Go back in and kill item boss again.

Stage 81 to 84: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 84 and get a mystery gate on 85 do not go in just gency out, save game, quit and reload save.
Stage 85 to 90: If you got a level sphere or fortune teller, kill item boss, gency out, save. Go back in and kill item boss again.

Stage 91 to 94: You will need either a level sphere or good luck from fortune teller, if you get level sphere on stage 94 and get a mystery gate on 95 do not go in just gency out, save game, quit and reload save.
Stage 95 to 99: Gency out on stage 99 and save if you are on a R39/40 weapon/armor and are looking for a specific rarity.
Stage 99 to 100: Kill item god, gency out, save. Go back in and kill item god again.

It's my first time doing a guide, english is not my first language but thanks you if read it and i hope someone finds it useful or not confusing.