I suppose hypothetically your best bet over water would be vertical entry, as opposed to the spread-eagle recommended for a land impact, but at the speeds you'll be going I imagine you're pretty much doomed regardless - even if the impact doesn't shatter you, I believe water rushes into your internal organs through your anus and causes massive damage. I've seen that referenced as a risk for bridge jumps and this is, obviously, as bad a water jump as you can make. I also imagine you'd go deep enough that you couldn't possibly float back up to the surface before drowning, and I imagine the impact and pressure of increasing depth would force all the air from your lungs anyway.
Disclaimer: I am not an expert in any relevant field. I may well have some facts wrong. Just speculating based on what little I know.