I'm not sure about the exact context of a Phonegap app as I've never actually worked on one, but generally from a performance point of view any CSS reset shouldn't have an impact at all.
However, my opinion is that more often than not you shouldn't even bother with a full-fledged CSS reset targeting a bunch of specific elements and properties - you often end up overwriting them further down the stylesheet anyway.
A simple universal selector margin/padding reset is all I use today, which I supplement with my favourite box model tweak.
* {
margin:0;
padding:0;
box-sizing:border-box;
}
Maybe 10 years ago someone would tell you that the universal selector is slow, and it could've been true then, but using it on its own has been proven to be absolutely harmless today.
The rendering/layout engines of pretty much every recent browser are so quick anyway, not to mention the fact that even low end mobile devices nowadays are equipped with multi-core CPUs.
I wouldn't even call it micro optimisation, that's how negligent the impact is.
Now if you were to use div.header *
- that's much more expensive, but probably still not something to lose sleep over if you don't have a few thousand elements on the page.
Have a read and test it for yourself.