Either level 5 or 6 if you are only going to be playing BG1/Tales only. (If you plan on playing the character all the way through the BG series then don't dual till around level 10, I would say. But be aware that then you won't be able to choose necromancer with a thief dualed to mage in BG2; your 'kit' will be for a thief.) I would think that if your stealth is high enough at level 5 to do it then, as it will take less time to get your thief skills back.
For a character of this kind I would put all 20 thieving ability points into stealth on each level up, and when it is where I want it I would dual. I would have another thief in the party to open locks and find traps. Maybe if level 6 earns you an additional weapons prof it might be worth it to dual then. But otherwise, the backstabbing ability is what's cool about this class combination.
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