as stated above,there isn′t really anything best as such.
depends on what you like.
magic users tends to go with either high elf or breton,or maybe dunmer since the latter has the hang of destruction.
fighters= using longswords,axes or blunt weapons is more suitable for orc′s,nord′s,imperials,or dunmer which have bonuses for longsword.
then you have thieves and such where bosmer and khajiit excels.
Bosmer or dark elf for archers would work.
for a bit of both,dunmer and imperials can be some sort of balanced characters that can be decent allrounders.
there is a character database here I belive in the pinned section,that could give some ideas.
My self usually goes for breton,no weakness as high elf′s has,and minor magicka bonus and bonuses for many magic schools,it requires some weapon training though since they have rather low skills from the beginning, if I go for a battlemage kind of character that is.
but there isn′t any best, all races and classes can be made into anything,some takes more effort than others obviously