Bottom line: Use 48kHz, 16-bit, mono, .WAV files if they're available, either 1024 or 2048 samples. If not, the Helix app converts all IRs to that format, so no worries.
More blah blah, if you care...
IRs are kind of a digitized sample of the audio response of a cab or acoustic space.
16 and 24 bit are the number of bits used to encode each sample, the number of discrete vertical steps used to digitize the audio. In the real world, audio isn't stepped at all, it's a smooth curve. 24 bit IRs approximate that smooth curve more closely than 16 bit. Here's a pic of that stepped approximation. You can imagine that the finer the steps are, the closer the digital version is to the original analog curve.
44.1, 48. and 96 kHz are the sample rate, how many samples per second are taken. Higher sample rates are higher fidelity, particularly at higher frequencies, but Spikey is right that CDs, typically the highest fidelity we're exposed to these days, are 44.1kHz. Since the theoretical limit on high frequency response is half the sample rate, 44.1kHz audio allows for response up to roughly 22 kHz, beyond what (most people think) humans can hear.. You've no doubt run into the fact that us guitarists often limit high frequency response much lower than that anyway.
1024 and 2048 aren't sample rates, they're the number of samples in the IR, i.e., its length, the time it lasts. Cab IRs are very short, where ones intended for reverb are much longer. They have to be, to represent the decay characteristics of larger acoustic spaces like a concert hall. Helix doesn't support longer, reverb-style IRs, just short cab ones. Cab IRs with 2048 samples are in some sense higher fidelity than 1024-sample ones, but they require more DSP power. I haven't compared 1024 vs 2048 versions of the same thing myself, but some people say they sound some flavor of better. If you have access to some IRs that are the same except for their length, listen for yourself and see if you hear enough difference to spend the extra processing on it.
Helix uses 48kHz, 16-bit, mono, .WAV files internally, so any greater resolution in any dimension doesn't get you anything. If that format is available from whatever provider you're looking at, just use it. The Helix app automatically converts all IRs to that format anyway.