Cost isn't problem, I care only about power efficiency, what's about minimum turn for 12v primary ?, can I use only 12 turns for primary and 220 turns for secondary ?, Is I need to fill up bobbins primary side ?, therotically can I just have two turns for primary and 37 turns for secondary ? Why ?The afe and imple way to achieve a 3-phase transformation is three separate transformers. Then connect them in either a "wye" or a delta arrangement. For the wire size, first find power and voltage, then determine the current. That will determine the wire diameter. There is much literature available about transformer design and building, but note that part of that is aimed at the minimum cost direction rather than maximum efficiency.