I already know which one is currently more knowledgeable, but which one has the highest intellectual potential?

Definitely Bruce.

Peter Parker is the kind of guy that helps you in school with exams and homework and he created his web shooters without any help. So he´s a samrt fella

But Banner it´s a freakin genius... he´s a nuclear scientist that works with gamma radiation.

I will say tha Banner has more potential

To play devil's advocate, Peter did build something Hank Pym, the 3rd smartest man in the MU took years to build.

And in terms of biology, Reed Richards admitted that Peter could think from a much more biological perspective than him as his specialty is physics. But yeah Banner overall>>>>Parker

Banner's late teens were spent creating the most destructive WMD the world has ever known. Banner was plucked out of school as a highly sought after asset to the military industrial complex due to his incredible mind. Peter Parker in terms of the of the other big brains in the MU is a bottom feeder.

Like I said, just playing devil's advocate. Banner is definitely a whole other league above Peter in terms of intelligence.

Banner by far. I'd say the smartest men in MU are Mr. Fantastic, Dr. Doom & Ant-Man at the top level. Then Banner, Dr. Octopus, Beast and Iron Man at the same level right underneath that. Spidey probably makes top 20 or 30 smartest guys in Marvel U, but no way top 10 or top 5. Bruce is no doubt a top 5...

Currently I would say Bruce Banners is smarter but potentially Peter Parker could be smarter.

EDIT:
Sorry, guys; I was drunk again.