What you're looking for by building a single coil first is to get get the flavor and temperature of your vape right, and to pin down your wicking. Larger diameter coils can hold more wick (and therefore more
juice and take more power without burning) than smaller diameter coils, but will take longer to heat up at a given wattage. To combat this, you would use a lower resistance wire so that you can still have a reasonable number of wraps on the coil. When wrapping smaller coils you get more wraps for the same length of wire, so you use a higher resistance wire to compensate.
Once you have the single coil build dialed in, you want to build another identical coil, and install this in parallel with the first. this will give you twice as much vapor, but with roughly the same heat and flavor. This causes the total resistance of the "atty assembly" to be half of what it is in single coil mode. you want to keep this in mind when building the single coil to that you can keep the resistance high enough so that when you halve it later the battery and mod can still handle it. For mech mods you'd generally aim for somewhere between 1 and 2 ohms per coil, this should usually be higher for a regulated device since it can boost the voltage to be able to deliver the desired power.
Edit: I should clarify since this doesn't seem to be mentioned much, you are concerned with the POWER delivered to the coil. This is determined by how many Amps your supply Voltage can push through the coils Resistance. How much power the coil will handle is a factor of its length (mW/mm2) and how well it is wicked which is a factor of its diameter. Too much power in a too short coil will burn your
juice even with enough wick. Too much power in a too long coil will burn the
juice at the center of the coil because liquid cannot be wicked to it fast enough.