Here is a list that shows the amount of spirits you need to acquire 
certain spells:

Fire:
1 - Fire Ball-throw a ball of fire at your enemies
7 - Power Staff-makes your staff attack more powerful
10 - Homing Arrow-shot arrows at enemies
13 - Hot Steam-create a cloud of steam
19 - Compression-shrink and weaken one enemy
24 - Fire Pillar-form a pillar of fire
30 - Fire Bomb-throws an intense blast of fire at your enemies
32 - Vampire's Touch-gives you the ability to drain enemy's power 
when they are hit
36 - Magma Ball-makes moving balls of lava
40 - Extinction-wipes out one complete enemy 

Wind:
1 --Wind Cutter- Shoot multiple boomerangs that home in on your enemy
6 - Restriction-Stops enemy from attacking
10 - Silence-prevent enemy's spells
13 - Larger Cutter-shoot a large knife into the air
19 - Evade-increases your agility
20 - Wind Bomb-create a blast of air
28 - Cyclone-create a cyclone of air toward your enemies
32 - Slow enemy-Lower enemy's agility
37 - Wind walk-Gives you more space to move around
47 - Ultimate Wind-pierces all enemies

Earth:
1 - Rock-Throw a large boulder at enemy
7 - Spirit Armor-Boost your defense
10 - Rolling Rock-Rolls a rock infront of you to hit your enemies
13 - Weakness-weaken one enemy
19 - Magnet Rock-pulls rocks toward one enemy
23 - Confusion-makes it harder for enemy to aim
24 - Avalanche-Drops boulders on enemies
34 - Magic Barrier-create a magic shield 43 - Weak all-weakens all enemies

Water:
1 - Water Pillar-create a pillar of water
7 - Heal-restores your hit points
10 - Soul Searcher-lets you see your enemy's stats
16 - Ice Wall-freezes enemies with a blast of cold air
17 - Ice knife-freezes and pierces an enemy
19 - Exit-Warp to where you entered a cave or other
24 - Escape-get out of a battle
24 - Return-Go back to the previous place that you saved your game
35 - Walking Water-moving water pillar
35 - Drain Magic-Drains your enemy's magic
46 - Invalidity-Cancels spells on yourself


Locate and Win the Earth Orb

1. When the game starts, talk to the Grand Abbot. After that, exit Melrode
Monastery (there is only one way to go), making sure you talk to all the people
on your way out for important information.

2. Outside the Monastery, follow the road downhill to find the town. Talk 
to all the people in town.

3. When you exit the town, press Start to reveal a map of the area. Where the
road forks, head southeast to Connor Forest.

5. Once in the forest, follow the path on the left, past a hut, until
you get to a large clearing. Continue following the path and
you'll come to a gate. Open the gate and continue until you find
the robber, Solvaring. Defeat him to win the Earth Orb.

Locate and Win the Wind Jade

1. After defeating Solvaring, return to the entrance of the forest and 
follow the path right to another gate and exit.

2. After leaving Connor Forest, go south along the road until you get to the
ship next to the Dondoran Flats Inn. Save your game by spending a night at 
the inn, then board the ship.

3. Enter the cabin on the ship. When you exit, your journey to the next area is
complete. Save your game at the West Carmagh Inn, then pull up the map by
pressing the Start button.

4. Follow the road north to a fork. When you come to a fork, take the left-hand
path and follow it to a cliff.

5. Follow the cliff to a fallen tree. Cross the fallen tree and continue heading
south to a bridge. Just past the bridge is a small house where you can save
your progress.

6. Cross the bridge and go downhill to find the entrance of Cull Hazzard Cave.

7. Proceed through Cull Hazzard Cave. There is only one way to go. When you
come into the open, head north, keeping the edge of the cliff on your right.

8. When you come to an opening, stay to the right and keep going. Keep 
following the right-hand wall and you'll come to an area with a lake.
Circle the lake, keeping the shore on your left.

9. You'll come to another lake. Keep this one on your left and continue.
You'll come to a narrow tunnel lined with tree roots.

10. Follow the path through the center of the tunnel to reach the next 
open area. There's only one way to go from here. Keep going until you
find Normoon.

11. Exit Normoon to the north and you'll find yourself in Windward Forest.

12. Follow the path through the forest to Zelse, the wayward magician. 
Defeat him to win the Wind Jade.

Locate and Win the Water Jewel

1. After defeating Zelse, continue following the path to exit Windward Forest.
Cross the bridge that was previously closed and follow the broad path across
another bridge.

2. Continue forward, follow the left path around and enter the town of
Larapool. Enter the inn, go upstairs, and talk to Leila to unlock the
bottom door in the hotel.

3. Go downstairs and exit the bottom door, which is closest to the stairs.
Outside, enter the doorway to reach the Crystal Well. Talk to Leila. She will
lower the water in the nearby river.

4. Re-enter the inn and exit the other basement door. Follow the path to the
entrance of Blue Cave.

5. Work your way through the first portion of the cave by following the
arrows on the pillars. When you reach a large open area, follow the path to
the next cave entrance.

6. Proceed through this next cave, following the arrows, until you come to 
a large room with many paths. Stay on the right-hand path, always taking
the right fork, and follow it to the exit.

7. Once you're outside, go to Epona's cottage and enter the back room. Step 
on the circle to teleport to a ship. Enter the cabin, then exit. When you 
come back on deck, you'll be at the Isle of Skye.

8. Follow the pathway to the left of Colleen's house to the top of the 
hill. Stand between the pillars in the center of the circular area to be
teleported to the bottom of the sea.

9. Follow the path to Nepty and fight her for the Water Jewel.

Locate and Win the Fire Ruby

1. After defeating Nepty, retrace your steps to be teleported back to the
surface. Go downhill to the cabin, enter it and step on the teleporter in 
the back room to return to Epona's cottage.

2. Exit Epona's cottage and stand with your back to the door. In front of 
you will be six blue crystals set in a circular pattern. Stand in the
center of them to return to Larapool.

3. In Larapool, exit town and head for the ship that brought you here. It will
now take you to the next area, Limelin Wharf.

4. After leaving the ship, follow the road east and then north to Limelin. 
Turn and go straight south from Limelin, across the grass, and follow 
the canyon to a dirt path.

5. Follow the path. At the sign, follow the left fork to reach Baragoon 
Tunnel. Follow the tunnel (there's only one way to go) all the way to reach 
a large, open cavern.

6. Descend into the cavern and climb the other side to reach another 
tunnel entrance. Follow the path to a large room with pillars. Walk 
straight through this room, without turning, to find the exit.

7. At a sign, bear left and follow the path down to Walk straight forward,
defeat Shilf, then continue forward to a small room with two treasure chests.
Take the only exit from this room to enter the desert.

8. After entering the Desert, head southwest to find the town of Greenoch.

9. From Greenoch, follow the road to where it forks. Take the fork 
leading south and continue to a large rock.

10. Leave the road and go around the rock to a large crack in the ground.
Walking on the rocks, cross the crack and you'll see the entrance to Boil
Hole right ahead of you.

11. There is only one way to go through Boil Hole. Follow the path until
you come to a larger cavern. Continue following the path downhill to the 
next cave entrance.

12. Follow this cave all the way to Fargo and defeat him to win the Fire Ruby.

Locate and Defeat Mammon

1. After retrieving the Fire Ruby, go up the small hill and follow the path 
to the exit. Continue along the path to a road and follow it around a crack.

2. Continue following the road and enter the door in the castle wall to 
locate Brannoch. Exit the town to the west and follow the road to a castle.

3. Facing the castle, walk around to the left. At the rear of the castle, walk 
up the ramp and through the door.

4. Go down the stairs, then follow the walkway around to the door on 
the other side of the castle. Once inside, there is only one way to go.
Keep following the corridors. You will have to fight two minibosses, Guilty
and Beigis.

5. At the top of the castle, touch the green monolith to teleport to the 
World of Mammon.

6. There is only one way to go. Keep following the corridors past two 
mini-bosses, Guilty and Beigis.

7. After reaching the World of Mammon, enter the castle ahead of you. 
Follow the path around to the right and enter the door.

8. Follow the path and enter the next door to reach a dead end. Exit the 
room through the door you entered and you'll be in a new place.

9. Walk up the ramps to the top and go through the next door. Proceed north
through the next area and enter the door to reach another dead end.

10. Go out the door you entered and you will find yourself in a new area. Go
north, then east and through the next door.

11. Following the path, cross two bridges to get to the next door. Go down
the stairs and out the door.

12. Follow the path to the next door and enter it to find Epona. You can save
your game here.

13. Exit the room. You'll find yourself in a replica of Melrode, the first town
in the game. Take the eastern exit. Follow the path and enter the door.

14. Walk toward the center of the area to warp to a rock pathway. Follow the
pathway to reach Mammon