Talmud Bavli, Megillah 7b:
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Rava said: A person is required to become intoxicated on Purim until he does not know the difference between “Cursed is Haman” and “Blessed is Mordechai”. [This is where most people stop reading.]
Rabbah and Rabbi Zeira had a Purim feast together. They became intoxicated. Rabbah got up and slaughtered Rabbi Zeira. The next day, he prayed for mercy and revived him. The following year, [Rabbah] said to him “Come, let’s have a Purim feast together.” Rabbi Zeira said to him, “A miracle doesn’t happen every time.”
Ran, ad loc.:
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“A person is required to become intoxicated until he does not know” – what does this mean? Rabbeinu Ephraim wrote: From the incident in which Rabbah got up and slaughtered Rabbi Zeira (as we have said in the Gemara), Rava’s statement is rejected, and it is not appropriate to act thus.
The Ba’al Hama’or quotes the same statement of Rabbeinu Ephraim, adding the line “Ã¥Ã¬Ã©Ãº Ã¤Ã¬Ã«ÃºÃ Ã«Ã¥Ã¥ÃºÃ©Ã¤” = “the halacha is not like him [Rava]”. (Rabbeinu Ephraim may not be such a big name, but the Ran and Ba’al Hama’or don’t cite any other opinions on this issue, so they are agreeing at least implicitly.)
So even if you think that drinking on Purim is a “mitzvah” (a highly dubious claim), if you’re going to observe a Purim mitzvah to excess this year, my recommendation is matanot la’evyonim.