I believe Kevin is referring to using two 1" lines for the returns from the sump to the tank. Under pressure, return lines can handle lots of flow. But for the drain lines (gravity only), don't go with less than two 1-1/2" bulkheads. As for the actual hole size, it is safest to purchase (or at least specifically identify) the actual bulkheads you will be using and determine the hole size from them. Different bulkheads (different manufacturers, schedule 40 vs. schedule 80, etc.) can require different hole sizes, even though they are the same "size" bulkhead.