Hi,
I end normal difficulty level and just I entered to elite level.
where to spend the next points.
Anywhere.
You haven’t told us anything about your build, so any answers you get are as good as the one I’ve given.
Physique. You’ve essentially hit the minimum fitting requirements for Cunning/Spirit already for all gear in the game.
Physique. Always physique if you are unsure. Even if a build works better with some cunning/spirit investment, it usually works well enough with full physique (as long as you have enough cunning and spirit to reach weapon/off-hand/amulet requirements).