The sizes that the Web Developer Toolbar for FF tests for are:
Mobile portrait (320x480)
Mobile landscape (480x320)
Small tablet portrait (600x800)
Small tablet landscape (800x600)
Tablet portrait (768x1024)
Tablet landscape (1024x76
One could create an adjusted CSS file for each of these break points but if you use fluid design to start with then there would be less requirement for so many calls to resources.
For links to be clickable on the small screen I seem to remember either Google or Yahoo! reports recommend 40px spacing, especially in something like a vertical navigation bar.
Quote:
...Apple’s iPhone Human Interface Guidelines recommends a minimum target size of 44 pixels wide 44 pixels tall. Microsoft’s Windows Phone UI Design and Interaction Guide suggests a touch target size of 34px with a minimum touch target size of 26px. Nokia’s developer guidelines suggest that the target size should be no smaller than 1cm x 1cm square or 28 x 28 pixels...
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Finger-Friendly Design: Ideal Mobile Touchscreen Target Sizes - Smashing Magazine
February 21, 2012