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I wouldn't ascend for the first time without at least 119 Heavenly Chips.At the very least, I would recommend at least 101 heavenly Chips, to get the first and last items on your list. the first time I played I waited far too long to ascend, not realising what a massive boost I would get from that last item.
With that, I can buy:Legacy, Twin Gates of Transcendence, Persistent Memory, Heavenly cookies, How to bake your dragon, and Permanent upgrade slot I.