It's definitely something that's evolving, it's hard to pinpoint a minimum requirement. I don't have the resources to buy multiple sets of hardware to test on.
I'd recommend getting Mid to High end hardware if you can afford it.
CPU - Intel i7 or i9 or AMD Ryzen 4 to 8 cores, Higher GHz clock rate will be better than more cpu cores (A lot of the newer CPU's can go up to 4GHz now). The game does utilize multi-threading, but typically the higher clock rate will outweigh more CPU cores.
RAM - I'd recommend getting whatever the fastest RAM your motherboard supports, I'd say typically DDR4 2166, some support up to 3200. I've seen the game use more than 2GB of ram. A system with at least 16GB should be fine, could probably get away with 8.
GPU - NVIDIA cards typically perform better than AMD. I'd say at least GeForce GTX 1060/RTX 2060 or Radeon RX 570/RX 5700.
If you're planning on playing in VR or 4k monitor, you might need a top of the line graphics card like an RTX 2080.
It is possible to run on lower end systems by lowering the screen resolution and turning off options in the graphics settings, but if you're building a new system, I wouldn't recommend that.