Hi Srinivas,
Welcome to the community.
You can determine which type of IR via this guide:
Sizing is not easy to come up with and I couldn't find any white paper that could help you out. (Note that I do not work for Microsoft so I do have access to only the same resources that you have.
I would personally recommend you perform performance tests with various configurations to better find what would represent an equilibrium between expense and performance for your organization.
Here's a "guide":
https://learn.microsoft.com/en-us/azure/data-factory/concepts-data-flow-performance