The spacetime metric of relativity
$$(ds)^2 = - (cdt)^2 + (dx)^2 + (dy)^2 + (dz)^2 $$
attaches physical significance to $\sqrt{-1}$. (In order to achieve invariance the time differential used must be $-(cdt)^2 = (c\sqrt{-1}dt)^2$ rather than $(cdt)^2$.)
Prior to Einstein, which physical theories treated $\sqrt{-1}$ as physically significant?