You need to work out the actual CFM your Turbo is making at your maximum output then choose a size that keeps it below the .4 mach critical speed.
In the past I did all the calcs and came up with 2.5" as being the ideal for my combination at the time, I changed IC's and as it came with 3" In/Out I made new pipes to suit and to give me some more overhead.
I was fully expecting to experience more Lag either perceived or real and was surprised to find it spooled earlier so "theory" doesn't always play out in the real world!
Having said that Modern BB Turbo's have forced me to reexamine EVERYTHING I thought I knew
As for polishing the insides that's going to promote sticky laminar flow inside the plenum so a pebbly surface is better (think of a golf ball, dimples make them fly further)