LogFAQs > #952647816

Don't bother upgrading equipment too much until later in the game. Like, upgrade some early game gear once if it will get you a socket slot, but don't bother maxing everything out just yet. Unless it raises your overall level, level means more than stats until you start getting into endgame builds. Hoard hacksilver and xp like a greedy stooge, you'll need everything you can get when you do a new game + playthrough, the gear exclusive to second playthrough is crazy expensive. And yes, new game + is worth it, you can do some fun builds that you'll never be able to do on your first playthrough. Made the entire playthrough feel fresh all over again.
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