Water first. The next two are a matter of some debate, but lots of people will say that you should put your rock in first so it's sitting securely on the bottom of the tank, and won't shift on the sand. It doesn't REALLY matter, though.
Good luck!
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~Drew
10G Nano * 10G Sump * Deltec MCE 600 Skimmer * JBL Viper 150w MH * Zeovit * Vortech MP40W
Millions long for immortality who do not know what to do with themselves on a rainy Sunday afternoon. ~S. Ertz

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