Hello! I am an Independent Advisor, I would love to help you out!
The requirements for running windows 10 in a VM is the same as running it on a physical machine.
You can see that information here:
https://www.microsoft.com/en-us/windows/windows...
Short answer is Windows 10 only needs one processor that is 1GHz or faster.
Long answer is while that will technically work, it will be a very bad experience, run slow and doesn't allow any room to have other applications installed and running.
Are you planning on installing any software on this, as the software would most likely have system requirements as well.
What is the purpose of the VM?
For my personal use I usually do a minimum of 4cores, 8gb of ram, 200gb drive. But it all depends on use case.