ChatGpt gives this summary

➡️ Without internet

SMS relays (TxTenna, mesh networks)

Radio broadcasts (ham radio, Locha Mesh)

Sneakernet (USB stick, QR code printouts)

➡️ Without computer

Hardware wallet + microSD / QR code

Possibly hand-written transactions (practically infeasible)

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Discussion

With all of these, at least one party must have access to the internet.

Physical cash on the other hand works while both sender and receiver are 100% offline.

That’s not correct. The Bitcoin network itself eventually needs internet to confirm a transaction, but neither sender nor receiver needs direct internet access. A signed transaction can be broadcast by any third party (e.g. via radio, SMS relay, or satellite uplink), similar to how a cash payment can later be deposited at a bank.