I did some checking on how much CP per resilience and CP per intellect it would cost to upgrade from any blue pvp gear ilvl352 to epic pvp gear ilvl365. This chart shows how much resilience/intellect you would gain from upgrading each slot, and it even shows how the cost per CP. The lowest number in the CP/res or CP/int columns is the best value for your Conquest Points.
Slot CP Resilience CP/res Intellect CP/int

Relic 700 9 78 14 50
Ring1 1250 15 83 23 54
Ring2 1250 15 83 23 54
Wrist 1250 15 83 23 54
Back 1250 15 83 23 54
Neck 1250 15 83 23 54
Waist 1650 21 79 30 55
Feet 1650 21 79 30 55
Hands 1650 21 79 30 55
Shoulder 1650 21 79 30 55
Chest 2200 28 79 41 53
Legs 2200 28 79 41 53
This shows the relic is actually giving you the most value for you CP. On a close second comes Chest/Legs, on third place we have Shoulder/Hands/Feet/Waist, and on last place we have Ring/Wrist/Back/Neck.
1.Relic
2.Chest/Legs
3.Shoulder/Hands/Feet/Waist
4.Ring/Wrist/Back/Neck

This is ofc if you are upgrading from blue to epic and want most value for your points. If however you want most resilience/intellect from upgrading one item, this is how it looks;
1.Chest/Legs
2.Shoulder/Hands/Feet/Waist
3.Ring/Wrist/Back/Neck
4.Relic

Relic is most cost effective, but also gives you least value per slot.
Chest/Legs on the other hand, gives you most value per slot, and is on a close second when it comes to cost.

If I would consider only these numbers, I would go with the most resili/int per slot list. But as it happens to drop some of these items in Baradin Hold, we cant go with that prio list incase we get a drop, now can we? :)
Back, Feet, Ring, Hands, Legs, Neck, Waist and ~~Wrist~~ drop in BH. This gives us this list as prio for upgrade;
1.Chest
2.Shoulder
3.Wrist
4.Relic

EDIT: As it turns out, wrist does not drop in BH, so this gives us wrist on 3rd place, and relic on 4th instead.

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