Calculate Voltage Seen at High Impedance Pin
RSENSE should be sized according to the full-scale signal level that
  can be applied to the voltage channel ±275 mV and expected maximum
  measured voltage.


So if your maximum voltage is 130Vrms you need to divide 183.8V down to 0.275V. If you're using the Fig 16 configuration the series resistance is 4M so the sense resistance would be about 6.0k\$\Omega\$ if I am reading the datasheet correctly. 

As to the use of two resistors- it's for safety. You should think about this carefully and why you would not want to use two 0201 resistors but more likely something rated for quite a bit of surge voltage.