The best stats for the Sorceress in Diablo II: Resurrected will depend on the build you're aiming for, but there are important rules of thumb that any Sorceress user can follow to make sure they're doing well by their character. Here's how to build out your stats as a Sorceress in Diablo II: Resurrected.
Best Stats for the Sorceress in Diablo II: Resurrected
Diablo II: Resurrected uses four stats as its foundation: Vitality, Dexterity, Strength, and Energy. These stats do the same thing do in almost every game in which they appear. Higher Vitality brings more hit points and stamina. Dexterity raises your attack speed and accuracy and allows you to wield certain weapons that would otherwise be gated off with a Dexterity requirement. Strength affects your physical damage and the maximum weight of armor you can wear. Last but not least, Energy governs your mana.
Generally speaking, Sorceresses want to prioritize Vitality, as it will often be the deciding factor in whether or not you survive a fight — even more so than armor or other resistances. The one caveat here is that if you plan to use Energy Shield, you'll want to buff your Energy instead, as it will effectively function as your Vitality.
Beyond that, your stats are up to you to determine. Strength and Dexterity are really only useful insofar as they allow you to wield weapons and armor that have stat requirements.