As far as the PC is concerned, the official word is...
Mach4 Recommended Requirements:
PREFERRED: 32 or 64-bit Laptop or Desktop – Using an External Motion Controller
Windows XP, Windows Vista, Windows 7, and Windows 8
An appropriate external motion controller
Mach4 Plugin for the selected Motion Controller
2Ghz CPU
1GB RAM
Video Card with 256MB RAM(Large G-code files, especially 3D files will require a video card with 512MB RAM or higher)
My recommendation here would be for a video card with at least 1GB RAM.
As far as the machine mechanicals are concerned, well, I think that would depend on the CNC working area, design/type of CNC and the speed at which you need the axes to move.
Tweakie.