>>243406Helmet/goggles: Get what fits. Everyone's head/face is different.
Full-face with heated visor for trail riding, MX helmet for mountains. Expensive isn't necessarily better. The high-end HJC's I wear can be found for ~$150.
Goggles, what fits your face and helmet. Dualpane for snow, or you'll be fighting fogging all day. Carry a pair or two, swap out as needed. I've got a bag under my hood I keep my spare set in, the heat from the engine defrosts the goggles.
Balaclava underneath that. A thin top is needed to fit a helmet, the mid-range ones at teh local sporting goods/army-navy surplus work well for me.
As far as outerwear goes... it's worth the money. And it's expensive. Klim (what I wear) and Motorfist are both sled-specific, and about the best out there. HMK's got good gear for the money. In a pinch, ski/snowboard gear works. Rode with motorcycle overpants last weekend since my sled pants were still being repaired, and I was pleasantly surprised how well they worked.
The key with sled gear is windproof, waterproof, lightweight, and breathable. Layer as needed underneath. All I usually wear under my jacket is a tekvest and moto jersey.