SORC:
MAX the following skills: Nova, Tstorm, Light Mastery, Orb.
put 1 skill into each of these skillz as well as 1 into each of the prerequisits for the skills. warmth, static field, manashield, shiver armor.
as for stats:
145str (add in 2 from shako, and 10 from war travs and you'll ahve the 156str requirement for either stormshield or a 4ist'd monarch)
ZERO DEX
100 vit. (i only have 100 and i have 615 health. more than enough)
everything else into energy. you can never have too much on a sorc.
Items for a mf setup (i will not include hacked/duped/bugged items as i never use them)
IST'd Oculus, PT tals armor, tals ammy, 15%mf tals belt, PT shako, 40% chanceguards, 2x 30% nagels, 50% war travs, UM'd Stormshield.
this setup will give you around 500% mf as well as max cold/lightning resists in hell after you do the anya quests.
recommended merc/items for merc:
act2 nightmare, defensive (has the holy freeze aura)
PT tals armor, AMN'd ethereal spire of honor, PT'd ethereal 50% steelskull.
this will give your merc just under 200% mf as well as max fire/cold/lightning resists in hell once he reaches lvl 88.