According to this Reddit thread on the size of whale sperm (disappointingly the same size as Human sperm), the fruit fly Drosophila bifurca produces a coiled sperm that is 2.3 inches long - nearly 20 times the size of its body.
The fly’s sperm, 1,000 times longer than those produced by humans, eclipses the previous record held by another fruit fly, Drosophila hydei, which produces male reproductive cells an inch long. The sperm of a man 6 feet tall, if proportionate to that of the champion fruit fly, would be about 120 feet long. […] The flies develop huge testes that make up almost 11 percent of its body weight in order to produce the giant sperm.