Are the graphics in FRUA format? If so there are instructions in the DC help for converting them to DC.
Assuming you're going to do the 640 resolution, here are the basics in a nutsehll...
Trim away all the black and the pink borders. Small pics will be 88x88 pixels in size. Just simply resize to 176x211. Large pigx and maps are the same, resize to 608x288.
Backgrounds work just like small pics do.
Walls...read up on this one just to be sure, but I think you take the 320x200 image and size it to 640x480.
Icons are the most time consuming. You must move the two poses next to one another and cut away the rest, ending up with an image that is 24x48, 48x48, 96x48, or 96x96. Then, you just double it in size.