The photograph is not very clear, but the seedling in the foreground appears to be that of a conifer with many cotyledons (seed leaves). Perhaps the one in the background is as well, though white is an unusual color for the testa (seed coat) of a White Spruce (Picea glauca) but certainly possible.
In any case, I would wait until the seedlings are a little larger to transplant them, but not too long. When the first true leaves start to emerge would be a good time.
If you intend to transplant the seedlings into the ground while still small, you may want to plant them in tree tubes and try to maintain the taproot, but if you intend to grow them to larger size in a container, the taproot will either branch on its own, or else should be pruned to prevent circling.