wet ashing works, but it is just very very dangerous process. hot sulfuric acid do bad, very bad things to anything what is holding water. like your skin, eyes, face etc...
you end up with few liters of acidic organic/carbon sludge. many underestimates the hazards of this waste and directly pour it down the drain. organics could be very harmful to you and the enviroment, so to NOT CREATE TOXIC WASTE is the best way how one could go.
and incineration could be done properly in manner, that only carbon dioxide and water vapour goes to the enviroment. no smoke, no fumes, no smell
you need high temperatures, plenty of oxygen and plenty of time for the fumes to burn properly.
two stage furnance with afterburner and air support is advisable. you could go also for the pyrolysis methods. from point of simplicity, burning the stuff directly in the flame with plenty of air supported win.
you should try small sample of the chips (say 50 g) in the setup you elaborate, to see if it is working or not.
also, be aware that old stuff could contain toxic metals like cadmium or beryllium. cadmium oxide is volatile at the incineration temperatures, beryllium dust could be present. this isnt fun, it could easily kill you, besides of contaminating whole area with cadmium or beryllium ashes. modern electronics still contain lead. lead oxide also vaporizes, altough not that badly as CdO.
i also have a batch of very old IC chips, many from 70ties, 80s... very good gold content
but i still dont have the courage and equipment needed to do it safely and properly. searching for some indirect methods, which dont involve burning/heating the stuff. grinding/leaching, grinding/sluicing etc.
anyway, with modern stuff, i will go directly to incineration without any doubt.
be safe