Development is still ongoing, so some of the specs are not finalized yet. What is certain at this moment is:

CPU: NXP® i.MX 8M Quad
GPU: Vivante GC7000Lite
Storage: 32 GB eMMC internal storage
RAM: 3 GB minimum (subject to change)
Screen: 720×1440 high-DPI 5.5″ – 5.7″ (glossy)
Baseband: Gemalto PLS8 3G/4G modem w/ single SIM on replaceable M.2 card
WLAN: 802.11 abgn 2.4 GHz/5GHz
Bluetooth: Bluetooth 4
GPS: TESEO LIF3 multiconstellation GNSS receiver
NFC: No (subject to change)
FM Radio: No
External Storage: microSD
Accelerometer: 9-axis IMU (gyro, accel, magnetometer)
Smartcard Reader 2FF format smart cards
Kill Switches 3 – WiFi, Cellular, Microphone/Cameras (all 3 will turn off GPS)
Audio DAC: Wolfson Media WM8962
Loudspeaker: Yes
3.5mm jack: Yes
Vibration Motor: Yes
Front Camera: TBD
Back Camera: TBD
Battery: User-replaceable
Charging: USB C connector for charging, USB client function, USB host function, power delivery

Specs like exact dimensions, weight, maximum SD card capacity, camera specs, other screen specs, battery life, SAR values, etc, are still to be determined.