You can use any size you want because in the end the emojis will be seen pretty small inside the game. If you use high-res Unity will auto-resize, if you use something smaller Unity will fit in best it can. try to use something between 480p to 720p that way your PC will have no problems exporting your work.
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Here's my contribution. You can contact me on discord dimensco#8267 https://utopian.io/utopian-io/@dimensco/emoji-character-design-for-jumpmoji