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We have a water heater which is mounted on a small (2") stand. We
noticed water pooling up around the base. The cold incoming pipe has
a lot of condensation and we don't see any leaks out of the heater,
but the base if totally filled with water. The area around the
element appears dry. Does anyone have any ideas how we could see if
this is just accumulated condensation and/or clean it out to see if
the tank is actually leaking?

Condensation is just a few drops and would evaporate, if the base is filled
with water say within a day or two, my bet is a tank leak. Sometimes a tank
leak will leave a rust trail. If you don't have one of those self cleaning
tanks, ten years maybe time for a new one with better energy usage.