Are cigarettes dipped in medical alcohol or in the alcohol sold in taverns? And does this increase the sin and result in not accepting prayers like for a wine drinker?

The issue of dipping cigarettes in alcohol or the type of alcohol used in them is not within the purview of fatwa; specialists should be asked about it. If it is proven that cigarettes contain alcohol, then consuming them carries greater sin than consuming cigarettes free of alcohol, because smoking is forbidden due to its harms, and the addition of alcohol increases the sin. And if smoking leads to intoxication, then the smoker is not permitted to approach prayer until he knows what he is saying, in accordance with the Almighty's saying: "O you who have believed, do not approach prayer while you are intoxicated until you know what you are saying."