RPi4 2GB model and up are fine for LE(10) .. in our testing the 1GB model is fine for 1080p media but has issues with 4K.
SD cards 4GB sized and up, but more than 16GB is probably a waste of money as big cards are sill prices so you're better off with a small(er) boot card and media on a USB drive. The smallest cheap cards I can find in the shops these days are 16GB class 10 cards.