Salomon Smith Barney was the top Wall Street underwriter during last year’s record year of new asset-backed securitization volume, according to a new analysis by Inside MBS & ABS. Salomon booked $44.11 billion in new ABS underwriting during 2000, good for 17.6 percent of last year’s total issuance. The company’s business was up 38.1 percent from the year before, when it finished second among ABS underwriters. Credit Suisse First Boston, 1999’s top ABS