I think it's 2 cores, 4 GB RAM by default but they are planning of adding other options I expect it'll be in line with the VS Codespaces offerings https://azure.microsoft.com/en-gb/pricing/details/visual-stu...

Hey I'm a Codespaces PM. It's 2 cores 4GB right now but there will be more configurations coming soon as get further along in the beta.

2 core, 4GB ram... can't config atm.