POT should have equal w/h size?

Hi everyone, my first time in here. I was reading about the advantages of using a POT textures, however I don’t get if it is convenient they have equal weight and height (square) or it isn’t necessary meanwhile they are POT.
As far as I understood the GPU works with square fragments whose size is POT dimensios in order to do performant maths operations. Thus, if the shape is a rectangle it is “padded” to fit the next square POT size square. Correct me if I am wrong.

I need to work with sprites and I’d like to do in the most performant way is possible.

Which will be the most performant of the three:
[ol]
[li]A POT square sprite sheet with POT rectangles sprites inside it, each per sprite
[/li][li]A POT square sprite sheet with POT square sprites inside it, each per sprite
[/li][li]A POT square sprite sheet with sprites inside it, it doesn’t matter if the sprite has POT dimensions.
[/li][li]
[/li][/ol]

I was diving into the forum but I didn’t find a response that suits my doubt.
Thanks in advance for any suggestion/link.

Best!