It does indeed need to be realized.

My understanding is that wash sales don't apply to crypto as they are not currently considered securities.

Besides that, everything else you said is exactly what I was wondering.

I sort of make back the fees in April, but after that I'm not sure what I'm saving by doing this.

I'm not sure if I'm thinking of this properly: Let's say I pay the lowest rate of 15%.

If I make 15k next year, I would pay 2300 in taxes. So potentially, if I make 15k in profit, I'd avoid paying those taxes? Or is this incorrect?

Wash sales don't apply to crypto currently.