The Assassin's Backstab multiplier increases every 4 levels: 1, 5, 9, 13, 17, and 21. These are also the levels at which their Saving Throws improve. It obviously just makes sense to Dual at one of these levels. Dualing to a Mage much beyond that point is not a viable option under the EXP cap, as you'd never be able to regain your Assassin half.
As to which level you should Dual at, that's up to you. I'll tell you how the game works, but not how to play it.
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Volothamp's Comeuppance
Everything you ever needed to know about the entire Baldur's Gate series......except spoilers.
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