Sorry for the resurrection of an old thread, but came across it while looking for how best to Gestalt as a Kineticist. Something to add, for those not afraid to use a bit of cheese with their Gestalt...
There are 5 classes which get a +2 Will AND +2 Reflexes [Bard, Investigator, Mesmerist, Monk, Vigilante].
There are 10 classes which get a +2 Will AND +2 Fortitude.
** Note: Monk gets +2 to all 3, and not counting AntiPaladin since it don't stack with Paladin.
Using Gestalt to 'dip' into each of those classes means that by level 10 (Do the Reflexes in the first 10 levels), you end up with a 23 Will, and a 20-ish in Rflx and Fort.
Level 10 CALC:
- 10 (5 classes including Monk) in Reflexes and 12 (6 classes including Monk) in Fort, and 20 in Will from the Gestalt
- +3 Resistance [Assuming Automatic Bonus Progression is accurate, higher if you have a full +5 Cloak of Resistance]
- +5 to +6 from 20+ Dex/Con, +0-ish in Wisdom.
Of all the classes out there, I think Kineticist is the best class to do such a dip in, because we don't need other areas... especially as a Telekineticist. You've got Rogue covered, Utility covered, Healing covered, Damage covered, etc... minimize spell tracking, minimize Standard/Full Action usage, and just be a Kineticist that's practically immune to spells and other effects. You only worry about damage, which makes you a great Tank (especially, again, the Telekineticist with Tmp HPs/Force Ward).
Notes: Gray Paladin and Martial Artist are good for you, so you don't have to be Lawful Good. Be Neutral Good to get the Druid bonus as well as the Paladin/Monk bonus.
Another Note: Occultist (Transmutation) adds +2 to one of the 2 Primaries you're using, for another +1 to Rflx or Fort, since you won't use Mental Focus for anything else.
Last Note: I know how cheezy it looks, but this is the optimization forum, so of course it looks cheezy.