It only matters if you are keeping the gunwales. If the wales are going to be replaced, just split the wood with a chisel.
If you are keeping them, you may damage them enough when you remove the screws that you are going to replace them.
Otherwise, what Michael grace has posted gives you some options.
Also, like Sam mentioned, an impact driver can be your friend, but the slot must be very clean and sharp with a closely matched slotted driver. With the impact you may also need a buddy to hold an iron behind the gunwales to give support for the whack.
It’s one of the most un-fun thing in restoration work.