It depends, I prefered int/dex then sta. Just because tanks below 24 are not great at holding aggro.
For allocation it doesnt really matter what the exact numbers are. You can get one up to 100, then the other, then 125 then the other, or you can get the first one to 125, and then work on the other. Put points in to the stats how you want, not how others want you to.
Sta I would put off until around 30, then to hit it hard.