It’s an Antique Whitfield Cast Iron Two Piece Ruffle Iron Fluter
An antique cast iron two part fluting iron: This special iron was heated on a stove and then used to put sharp crimps in heavily starched collars and cuffs. The fabric was inserted between the pieces which were then rocked back and forth to achieve the crisp ruffles. The top is marked “The Best.” The base is marked “C.W.Whitfield/Syracuse, N.Y./Pat. App’d For”.
Credit: ebth.com