You really just need the best of everything you can afford - as an extreme example, marrying a dual 6-core Xeon to 2GB RAM & a 64GB 4200 rpm drive would be rather a waste.
Very very broadly...
CPU clock speed will give you raw power.
CPU core count will give you multi-threading; higher plugin count.
RAM will give you 'room to breathe' for everything the machine does, not only a DAW.
HD/SSD speed will give you audio track count.
Graphics card is pretty unimportant for a DAW, but multiple ports for 2 or 3 monitors gives you the real estate to see what's going on. The one thing I always find with DAWs is that there is no such thing as enough screen-space - I have 2 x 1440p 27" screens... I really could do with 3 :/
Laptops are always twice the price for half the performance - avoid unless portability is paramount.
Last year's latest & greatest will be half the price of this year's.
I currently run a fully-loaded Mac Pro 5,1 - Dual 6-core Xeon 3.46GHz, 64GB RAM, 1TB SSD & 10 TB HD. Geekbench around 32k. It cost me about two grand. A new one with similar current spec would have been closer to ten grand & not a whole lot more powerful ;-)