The current best-ever is Wilt Chamberlain in '62-63 with 31.82, followed by Wilt in '61-'62, followed by 87-88 MJ and 08-09 Lebron. Of the top 10 ever PER seasons, Wilt has 3, MJ has 4, and Lebron has 3.
That is some pretty rare company to be in, especially for a very young player. Could be the most dominant player in the league in a few years.