16, 17, or 18.
IMO, I don't think 18's are generally a good idea and I think anything larger than a 16 looks a little odd for stock height.
You can go wider with tyres and wheels. In a 17", 215 40 17 is about the largest you can go. As for rims, I think getting the offset right is important.
Common upgrades are Mk1 Audi TT wheels. They weigh more but fit well.
For me, offset for 7" should be mid 20's, offset for 8" 35-40. On ebay, Subie WRX wheels come up, they normally have a much higher offset (I'd pretty much rule them out as a whole).
Keep an eye on the classifides section, feel free to ask if they fit.
Compatible vehicles are: Mk3 (VR6 only), Mk4 (all), S3 (the original) and A3 (not A4). Audi TT mk1.
VR6 has the same tyre size, all others are larger.
I've posted links to pages of OEM 5x100, there's many options.
If you are keen and want to do it OEM but look awesome, Fat5's (very few sets here).
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