WebGPU is a next-generation graphics API for the web that provides better access to GPU hardware for high-performance rendering and computation compared to WebGL. It offers advantages like efficient memory management, parallel execution, and reduced CPU-GPU overhead when working with large 3D models. The guide explains how to set up WebGPU in browsers like Chrome, Edge, and Safari, upload 3D meshes, create shaders, set up render pipelines, and optimize rendering for large models using techniques such as batch geometry and level-of-detail approaches. WebGPU is seen as ideal for applications like CAD tools, scientific visualizations, and web games as it offers more control over GPU resources.