I found some unique helmets: Helm of Yngol and Helm of the Unburned that give fire or frost resistance on the head so i can give my followers

boots with 2 element resistances

the helm with the 3rd

rings/ amulets with 20% general magic resistance and 62 health each

Gives me 87 magic resistance for most all elements (caps at 85 and only 75 for frost with Yngol)

Armor with another 62 health and stamina

gloves with sneak and usually magika (as followers don't use much else there)

They also don't use much on the head except fortify magicka so I don't mind giving them one of these helmets as not all use magic and the ones that do don't pray and spray the way I do.

For myself:

I'm developing my suite of suits for each magic type. Currently running full destruction magic with 50% on illusion, conjuring and restoration. I just started using 2 element resistance on my feet instead of carry weight and one or two handed as otherwise I have zero magic defense. On the hands I'll use one or two handed and fortify magicka. Even when going one handed I often dont carry a shield. Thinking about making a full on fighters suit with stamina and magic resistance. Then I can reset enchanting and smithing... maybe.

I don't waste armor slots on elemental resistance. It is too heavy to carry one for each element. I use rings and amulets for that and have skill enhancements or magica/health boosts on my armor.

For nords the fire resistance is really useful. For example, the helm of the unburned is great to give to a follower like Lydia. Fire is also more common than shock especially with all the dragons that you'll encounter.

If your race doesn't have an elemental resistance then it's better to focus on resist magic or one of your offensive skills.

I usually wind up enchanting my gear to this or similar:

Necklace - magicka regen, resist magic

Ring - magicka, resist magic

Helm - Waterbreathing & archery

Cuirass - light / heavy armour, stamina regen

Gauntlets - One-handed, archery

Boots - One-handed, muffle