Welcome to the asylum...
The resistance of a circuit or pathway is measured in Ohms. A circuit with high conductivity will have zero to milliohm (one-thousands of an ohm) resistance, while a material that has some level of resistance to conductivity will have a value in Ohms from above milliohms to mega ohms and/or a fully "open" circuit.
The "optimistically advertized" 35A/2500mAh Efest battery has a "true' continuous discharge of around 20A... beyond that, the battery temperature rises to unsafe levels that will shorten the life span of the battery at best and, at worst may lead to dangerous thermal runaway. You can run to 25 and 30 amps, but limit the use to a ten second or less "pulse".
Every wire gauge has an optimal build resistance range, depending on the wattage supplied and the number of coils in parallel. Your 28 gauge wire, on a mech mod -
where Ohm's law values are calculated to determine wattage available at 'X' resistance... and then the build is fashioned to compliment that wattage - work nicely with
a dual parallel, 0.55Ω net resistance. Your battery drain (calculated at 4.2V) at this resistance is a modest 7.6 amps.
In the above paragraph, the first link is to Steam Engine Ohm's law calculator - load 4.2 volts and 0.55Ω to see your wattage and amperage discharge values.
The second is to the SE build modeling program with a 0.55Ω dual coil build loaded at the Ohm's law wattage (32 watts) provided by the calculator. The heat flux (coil radiant temperature) is nicely warm at 258 mW/mm², and the heat capacity (time to temperature is a reasonably low 16.25 mJ/K.
You can use the calculated specifications on the right side of the page to build your coils.
The only values that determine resistance are wire gauge and type, and wire length... the number of wraps are a product of wire length and mandrel diameter, and have no effect on resistance. If you decrease the mandrel diameter (coil ID), your wrap count will increase.
To learn more about using Steam Engine, as well as mech mods and battery safety... click the sigline hyperlinks below.