Check out the research from Texaas A&M University Research Department - it should answer all of your questions, they tell you which MERV filter to use and how many layers you need depending on the rating.
I've looked at a small amount of data on this question. I think it's a really important one (see a related question of mine), but am extremely not an expert. The most actionable item is this study that essentially "salting" a surgical mask might make it significantly more protective against flu viruses. The study's in vivo section with mice strikes me as a bit sketchy (small n, and unclear how representative of mask filtration their mouse procdeure actually is), but their in vitro section seems legit, and the study is in Scientific Reports (part of the Nature publishing group). If you're making a DIY mask/filter and it's not too thick already, it can't hurt to include a salted layer. Their proposed mechanism of action is by the salt killing the virus particles, not filtering them, so it should stack well with particulate filters. The recipe in the paper is to coat a hydrophobic filter in solution of salt and surfactant (they used polysorbate 20, which is approved to use as a food additive), then let it dry.
A local organization is looking to produce masks for the hospital, and they reached out to me for guidance. Since this is outside of my expertise and I haven't been following all of the recent research, I'm passing the questions along here.