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I'm a 2L who just accepted a position for the summer with a small firm right near my school which is a T1 regional school in the south. Because of how close to the summer it was getting I accepted their offer right away. Today however another firm called me for a callback and this firm would pay more and also has a greater chance and turning into a fulltime offer for when I graduate. I should take the second interview with this firm right and if I got an offer there reneg with the small firm. I would feel bad but this seems like it would make the most career sense. It might all not matter since I might not get this new offer after the callback anyway but I wanted to post this and seek a second opinion and see if there is anything else I am not thinking about. Thanks in advance.

I think you've got it right. Don't be afraid to renege if that would be better for you in the long term. There is a long line of people whom the small firm could find to replace you.