The Intel Core Ultra 5 235 is the objective winner of this comparison, securing victory in eleven of the sixteen evaluated categories. Its most significant technical advantage is a 247% larger L2 cache compared to the Intel Core i5-12400. While the older processor maintains a lead in three areas and ties in three others, the newer model demonstrates a clear superiority across the majority of the measured specifications.

Users prioritizing raw technical capability and the benefits of a significantly larger L2 cache should select the Intel Core Ultra 5 235 for their build. Conversely, the Intel Core i5-12400 remains the logical choice for budget-conscious builders who prioritize a 25% better MSRP. Your final decision should depend on whether you value the performance potential of the newer architecture or the immediate cost savings offered by the older component.