I've no intention of hating on anyone. I just found it mildly ironic that someone threw out the assertion that they were the best whitemage around; and the very first set I looked at was incorrect.
Please don't construe my choice of wording to mean anything other than helpful criticism.
The second enhancing earring is aptus earring and is obtained (augmented) through one of the ASA (Battaru Royale) fights. I can't say I've had any luck on getting the correct augments, although the fight is pretty easy enough to be capable of spamming.
EDIT:: 'Best' barspell set:
Code
Enh. Resist MDB
----------------------------------------------------
99 WHM/SCH 404
Enh. Merits 16
Bar- Merits 10 10
Afflatus Solace 5
Beneficius 15 5
Orison Cap +2 (~2% Negate)
Colossus Torque 7(10*)
Enhancing Earring 3
Aptus Earring 2
Orison Bliaud +2 10 (~2% Negate)
Orison Mitts +2 (~2% Negate)
Merciful Cape 5
Olympus Sash 5
Cleric Pantaloons +2 18 25
Orsn. Duckbills +2 20 (~2% Negate)
----------------------------------------------------
495 35 30 (~8% Negate)
Bar- resistance B = 25+(Enh.Skill/4)+Resist
= 25+(495/4)+35
= 183 resist
*Colossus's Torque latent will change resistance from 183 to 184.
EDIT::
Squiggled out code'd math. Something is wrong somewhere.. Using the wrong formula.