Your two cohorts have to be two levels below you. They are Gestalt and gain a +2 template.
Followers do not gain these bonuses. Standard procedure for them.
Use baseline Leadership feat rules for determining a cohorts' and followers' gear, which uses the NPC wealth by level table instead of the PC wealth by level table. That would make a (heroic) 5th level cohort have 3,450 gold worth of gear. 1st level followers would each have 390 gp worth of gear, 2nd level followers would each have 780 gold worth of gear, 3rd level followers would have 1,650 gp worth of gear, 4th level followers would have 2,400 gp worth of gear, 5th level followers would have 3,450 gold worth of gear, 6th level followers would have 4,650 gp worth of gear.
Ability score generation:
The heroic ability array typical heroic NPCs use: 15, 14, 13, 12, 10, 8
Also: For the cohort same and a +2 to two ability scores.