Smith of Kitava - 90 Max All Res MSPaint
TL;DR - I hope I did the math right, but assuming you don't want to spend 4 points on Smith's Masterwork to keep some offensive power, the most efficient strategy appears to be:
- Take Forged in Flame + Coal Stoker + Fire Res minor nodes (+15 or +30 Fire Res if the second minor node is also res)
- Path to Unnatural Resilience (+1 max res)
- 2x Ruby Ring with T1 Fire Res (+150)
- 1x Sacrificial Garb Chest with T1 Fire Res and 2 Fire Res sockets (+1 max res, +69 Fire Res)
- 3x Jewels with 2 Max Fire Res (+2 max res)
- 1x Other Armor with T1 Fire Res and 2 Fire Res sockets (+69 fire res)
SUM = 15 (or 30) + 150 + 69 + 69 = 303 or 318 fire res
This is either 3 or 18 over what you need to cap Cold and Lightning to 90 depending on if the second minor node is also +15 fire res. This appears to be the most efficient method if you want to wear a real body armor.