Here is the accounts and the rights assigned to them:
Local Admin on Application and Web Front-end Servers
On SQL DBCreate rights and SecurityAdmin rights.
Give user a email same as SP_Farm
Dont assign any rights. Will be assigned by SharePoint during installation.
Use this account in Config Wizzard as DB Access Account
Give user same email as SP_Admin
Local Admin on SQL Server
Rights in AD to Sync User Profile Sync