Hope you like the following 2moons guide which selected from the other website by me, but it's not my work, 2moons-dil just give it a summary. Hope it can help you some.
When it comes to Elemental Resistances, they are all important at some point in the game(2moons gold), just deciding when and how they are used is important. Most of the Elemental Resistance Sets will be made using the Level 90 Armor/Helmet Pieces-so stock up on Full Slotted Level 9x Armors/Helms.
To start you need to have Dark Eye. A key and important Necklace that gives 15% Elemental Resistance to all Elements (or even 17% if you get the upgrade). We recommend having +6 Pants at least at Higher Levels(2moons dil) so thats 5% more right there. So for normal PvE you already have 20% Resistance in all Elements.
When it comes to Resistance Sets, if we recommend using a Level 92 Helmet, that would mean 4×9% being 36% and then that + the 20% and thats right there is just 56% Elemental Resistance for that one Element. The Max you can have is 75%. So just by using 2 Level 100 Res Necklace of the same Element, and you will have the 75% Resistance, if not 70-75% is still good range.
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