Water....
Yes, you'll probably need to change them. Do you know how to check them for spark? Leave the plugs out of the plug holes and ground, at least one of them to the head using an "electricians" screwdriver or a small piece of wooden broom handle. If not, you'll experience the reason why mechanics hate working with coils.....40,000 volts is one hell of a jolt. When you turn the motor over, you will be looking for a blueish orange color spark. If you got spark and your able to blow out most, or all of the water, then lubricate, you may be able to get a start.
Be patient in starting. The engine will need a lot of rotation (starting) to clean itself up. Do not use your starter for anymore than 30 seconds at a time. It will overheat and then you'll be buying a new one. Let it cool for a couple minutes, then try again. You can tell if your overheating by grabbing the ground wire of the battery. If it's hot, you've used the starter too much. If it's possible, after you get the new plugs, get the gas can that you use for your weed eater or chain saw and pour a "coke cap" full into each cylinder. Then try and start it. If it hits and runs for a second, then you will be looking at carb issues or water in the fuel or any combination of problems when water gets into your fuel system.
There are a couple ways water can get into your engine. You can ingest water through the exhaust system. For instance, you roll it over upside down. When you right the engine, your suppose to roll it so that your exhaust manifold rolls to the direction that puts it under the motor, not on top. This is when the water will go into the cylinders.
The water jacket, if breached by a gasket at the exhaust manifold, will also dump water into the combustion area. The tuned exhaust pipe is double lined, creating a passage for the water to circulate before going into the block of the engine. The preheat keeps thermal shock to a minimum.
The water hose.....Never attach the water hose to the ski without it running. The procedure is to attach the hose to the flushout connection, start the motor, then turn on the water. The reason is for this is that pressure from your water jacket can enter into your combustion area from outside pressure. If you start the engine, the inside (combustion) pressure is greater than the outer (water jacket).
Lastly, if you don't know where the carbs are, you may be best served to take your PWC to a certified OEM specialist.
Louis