Apple's upcoming M3 SoC chip will maintain the same CPU and GPU core count as its predecessor, the base M2 chip. The rumored specifications for the M3 chip include 4P + 4E cores, 10 GPU cores, and 24 GB of RAM. This chip is anticipated to be used in the refreshed Mac Mini, and it will be manufactured using TSMC's N3 fabrication technology. It is worth noting that higher-tier versions of the M3 chip, like the M3 Pro and M3 Max, are speculated to have increased core counts. Apple is expected to release Macs featuring the M3 processor in October.

https://www.tomshardware.com/news/apples-base-m3-soc-reportedly-wont-increase-cpu-or-gpu-core-count