Code:
12 Paladin Concentration IV Grants a +4 bonus to Concentration skill.
Action Points: 4 (must have spent 40 action points)
Prerequisites: Paladin Concentration III
12 Paladin Diplomacy IV Grants a +4 bonus to Diplomacy skill.
Action Points: 4 (must have spent 40 action points)
Prerequisites: Paladin Diplomacy III
12 Paladin Energy of the Templar III Grants an additional 20 spell points, bringing your total increase to 60 points.
Action Points: 3 (must have spent 41 action points)
Prerequisites: Paladin Energy of the Templar II
12 Paladin Extra Turning III You gain 3 additional turn undead attempts per rest.
Action Points: 3 (must have spent 41 action points)
Prerequisites: Paladin Extra Turning II
12 Paladin Heal IV Grants a +4 bonus to Heal skill.
Action Points: 4 (must have spent 40 action points)
Prerequisites: Paladin Heal III
vs.
Code:
3 Fighter Armor Mastery I Gives you the ability to move better in armor, increasing the Maximum Dexterity Bonus on your armor by +1. You may still be restricted by your tower shield's max Dex bonus.
Action Points: 2 (must have spent 6 action points)
3 Fighter Flanking Mastery I You gain an additional +1 bonus to attack rolls when flanking an enemy.
Action Points: 2 (must have spent 6 action points)
3 Fighter Mobility I Mobility grants you an additional +2 Armor Class bonus while tumbling.
Action Points: 1 (must have spent 7 action points)
Prerequisites: Mobility
3 Fighter Tower Shield Mastery I Gives you the ability to move better with a tower shield, increasing the Maximum Dexterity Bonus on your tower shield by +1. You may still be restricted by your armor's max Dex bonus.
Action Points: 2 (must have spent 2 action points)
The only reason that fighter 3 is considered a waste in PnP is because it is the first level that doesn't include a feat.
Depending on what you want to do with your character, the different enhancements available at different levels definately do play into what split you decide to go with..