Oracle internally converts IN lists to lists of ORs anyway so there should really be no performance differences. The only difference is that Oracle has to transform INs but has longer strings to parse if you supply ORs yourself.
Here is how you test that.
CREATE TABLE my_test (id NUMBER);
SELECT 1
FROM my_test
WHERE id IN (1,2,3,4,5,6,7,8,9,10,
21,22,23,24,25,26,27,28,29,30,
31,32,33,34,35,36,37,38,39,40,
41,42,43,44,45,46,47,48,49,50,
51,52,53,54,55,56,57,58,59,60,
61,62,63,64,65,66,67,68,69,70,
71,72,73,74,75,76,77,78,79,80,
81,82,83,84,85,86,87,88,89,90,
91,92,93,94,95,96,97,98,99,100
);
SELECT sql_text, hash_value
FROM v$sql
WHERE sql_text LIKE '%my_test%';
SELECT operation, options, filter_predicates
FROM v$sql_plan
WHERE hash_value = '1181594990'; -- hash_value from previous query
SELECT STATEMENT
TABLE ACCESS FULL ("ID"=1 OR "ID"=2 OR "ID"=3 OR "ID"=4 OR "ID"=5
OR "ID"=6 OR "ID"=7 OR "ID"=8 OR "ID"=9 OR "ID"=10 OR "ID"=21 OR
"ID"=22 OR "ID"=23 OR "ID"=24 OR "ID"=25 OR "ID"=26 OR "ID"=27 OR
"ID"=28 OR "ID"=29 OR "ID"=30 OR "ID"=31 OR "ID"=32 OR "ID"=33 OR
"ID"=34 OR "ID"=35 OR "ID"=36 OR "ID"=37 OR "ID"=38 OR "ID"=39 OR
"ID"=40 OR "ID"=41 OR "ID"=42 OR "ID"=43 OR "ID"=44 OR "ID"=45 OR
"ID"=46 OR "ID"=47 OR "ID"=48 OR "ID"=49 OR "ID"=50 OR "ID"=51 OR
"ID"=52 OR "ID"=53 OR "ID"=54 OR "ID"=55 OR "ID"=56 OR "ID"=57 OR
"ID"=58 OR "ID"=59 OR "ID"=60 OR "ID"=61 OR "ID"=62 OR "ID"=63 OR
"ID"=64 OR "ID"=65 OR "ID"=66 OR "ID"=67 OR "ID"=68 OR "ID"=69 OR
"ID"=70 OR "ID"=71 OR "ID"=72 OR "ID"=73 OR "ID"=74 OR "ID"=75 OR
"ID"=76 OR "ID"=77 OR "ID"=78 OR "ID"=79 OR "ID"=80 OR "ID"=81 OR
"ID"=82 OR "ID"=83 OR "ID"=84 OR "ID"=85 OR "ID"=86 OR "ID"=87 OR
"ID"=88 OR "ID"=89 OR "ID"=90 OR "ID"=91 OR "ID"=92 OR "ID"=93 OR
"ID"=94 OR "ID"=95 OR "ID"=96 OR "ID"=97 OR "ID"=98 OR "ID"=99 OR
"ID"=100)