A Flawless Topaz provides Lightning Resist +28% when inserted in shields or off-hands, 20% Better Chance of Getting Magic Items in body armor and headgear, and +1 to Minimum Lightning Damage, +30 to Maximum Lightning Damage in weapons.
A Flawless Topaz requires level 15 to use. When you socket an item with a Flawless Topaz, you increase the level requirement to level 15, unless it was already higher.
Horadric Cube recipes with Flawless Topaz
A Flawless Topaz will drop from TC Flawless Gem, which is accessed earliest through Act 5 Good. Learn more about Treasure Classes here.