There is actually no wrong answer for the question you are asking (exhuast for 300ish HP). 2.5" is suitable as is the 3"
The goal is to allow your car to breathe easy, freely and with a turbo in play to keep the EGT's to a minimum. The 3" allows for a more free flowing exhuast resulting in less back pressure, better flow (out with old, so to speak) and lower EGT's by quicker evacuation. Although some will say restrictive headers can in some cases debunk the gains of a 3" ( but that is another topic for debate).
The one true tale here is that bigger is better. And if you are an A-Typical 951 owner your first roud of mods will...well...eventually just lead to another

And if you are planning to increase the turbo size, you should definitely just go with 3" as you will need that anyway with anything in the 27/8 range or GT30's etc,....and the downpipe should be changed anyways. More often than not they are already partially collapsed or compromised.
Just my 2 cents...um, pence.