Depends a little bit on your play style. I'll provide what i use when i use goldfinder, hardcore.
Kira's guardian um
Wealth. Some people swear to enigma, which i haven't tried, and most likely will speed up the runs by a great deal. It may be the best choice, but will of course lose you a bit of gold, losing the 300% egold increase.
Dual baba or dual 6 lem crystal swords if i can afford it
Chance guard
Goldwrap or better rare goldfind belt
Two dwarf star or one dwarf + one ring with stats of need
Goldfind rare amulet (of wealth) or any amulet you see fit, cat's eye boosts run/walk which may overturn the ~80% egold
Rare goldfind boots (of wealth) or infernostride
As many goldfind charms as you think you can afford, otherwise resists, frw, life.
Switch: Gavel of pain.
Merc:
Some options can be done here, again it depends on your style and sometimes the luck factor.
Kira's guardian um
Wealth, treachery or ethereal guardian angel. The latter if you want 95% fire resist, which will make the merc as good as immune to hydra fire. But he can still die to mass physical damage. This is where you must be clever with casting war cry.
Weapon, i always found botd war pike the best choice. Some swear to using ethereal reaper's toll, some corpses will shatter then, losing you gold, but he will definitely die less, but this is again down to your play style and preference.
The kira's guardian choices is to prevent chill effect and the massive resist bonuses.
When it comes to play style (hardcore), i like to do it like this: When running toward the temple, assess the situation. If they have might+fana or similar difficult combinations, it may be worth it simply to restart. They can deal insane damage. But if they don't, and if they are somewhat spread out and not blocking the entrance; Run inside, let them run towards you for 1-2 seconds, then head down the stairs. When you run back up, merc is repositioned and will immediately start attacking them. You should immediately run towards the largest pack, about 1 step away, and spam war cry. The unique boss monsters have only a 10% chance of it working on them, but if you continually cast, most of them will also be stunned. When you have most of them stunned, switch to gavel and cast amplify damage once or twice, then switch back. Now the merc will massacre most of them in a very short time span, increasing safety and less hassle. You can just hork corpses, pick up gold and sort gear while he chases down the last ones.
The gavel thing is something i used a long time ago and got harassed for it. Now someone has made a guide about it and is praised as a god. Just to let you know that. It's a great way to double your merc's damage, and also increases his life leech, and is well worth repairing each round. If you can be clever with it's use, and with some luck, you can get it down to use only 1 charge each round, lessening the need to repair it every round.
With this setup, i average 700 000 - 1 million gold every round, though as always some slumps can happen, 300 000, but also some massive drops up to 1 500 000 have occurred. It's really fun when that happens ^^ And is a great morale boost.