No matter what, we're going to the beach! Towels, swim trunks. Bug spray!

Literal

What [subject-が] existed-even sea [to-に] go! Towel [and-に], swim-trunks. Bug-repellent spray!

Enthusiastic planning delivered in staccato fragments. 何があっても ('no matter what happens') is a set concessive. 海パン is an abbreviation of 海水パンツ ('seawater pants,' swim trunks). The checklist-style delivery (タオルに、海パン。虫除けスプレー!) uses 体言止め throughout — just nouns, no verbs — to convey excited packing energy.