24x SU-35s would be fine but Iran also needs something like 50-100x SU-30s just to keep its airforce functional for the next two decades. J-10's from China would also be a good hedge against Russia.
I would love to see Iran also purchase 2 dozen mig-25s in order to air launch cruise / hypersonic missiles at targets from a high altitude.
I'm guessing the deal will also include upgrades for mig-29s and other Russian Fighters in Iran's inventory. Iranian pilots need helmet mounted displays as well.
A few military satellites for Iran would be a great addition. This along with the recent boost in Iran's space budget will help Iran to become a proper military power once a network of communication satellites are launched.
I'm guessing that the deal will also include the procurement of other Russian weapon systems. Technical help from Russia along with technology transfers would give Iran the necessary boost it needs to build new helicopters. A few dozen Mi-24s would be great.
The procurement of a 5th generation fighter like the Checkmate would be excellent. Also incorporating IRST onto Iranian fighter jets would be an excellent way to counter US or Israeli stealth jets.
In terms of ground, Iran should sign a deal to build the Armata tank under license but that should be in the future. The procurement of new Russian tank engines and other vital parts for tanks, armored vehicles, helicopters is necessary for Iran.
This deal is still not guaranteed to go through since Russia and the US are set to talk in January. However it seems as if the Russians have seen the writing on the wall. Americans have shown their true colors to Russia/China.
Looks like the Iranian Airforce is going to get the S-35S jets from Russia!
Almost a perfect fit for a big country like Iran
Congrats to IRIAF