@aum,
What are you using it for?
16 gauge will likely be sufficient, 14 gauge to be absolutely safe.
You know lead acid battery is not ideal for charge/discharge situations rite? (Although the alternatives are so absurdly expensive, for that reason it is still probably the best option)
Current between the solar panel and the controller will be highly variable, so dont skimp on that.... between the controller and the battery should be a lower and more consistent current. Then between the battery and the item you want to power, depends entirely on what that item you want to power is?