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The "ideal" would be close to zero, i.e. all forwarding is being conducted by dedicated hardware.
You're seldom going to see such an ideal as often the CPU has some management processing to deal with and perhaps some "special" traffic forwarding cases. As a very rough guide, if your overall CPU is 25% or less, probably nothing to worry about; up to 50% probably okay; up to 75% tolerable, but with concern; over 75% probably too much.