Bengals are 11-2 in the 1st quarter this year. Eagles are 1-2-1 in the 1st quarter in Foles' starts so far.
The two Bengals 1st quarter losses have come in losses(4-2 in the 1st quarter in losses overall), I expect them to win tonight and they are 7-0 in the 1st quarter in wins.
Only drawback is Phily will probably start with the ball as they usually elect to receive if they win the toss and Cincy normally elects to defer.
Going with Cincy -0.5 1st quarter @ +110, 300 to win 330.