The level is not very important on this imo because he becomes stronger as you do. I'd suggest you achieve a bunch of magic and fire resistance before you fight him via equipment, the Agent of Mara blessing and the Lord Stone.
- % based resistances are broken as of 1.2. the only type of resistance working at the moment is Atronach Stone and the Alteration Perk.
- I am fairly sure Dragon priests are never leveled but will always have their max level. I killed him as a level 1 Char (tbh a couple of conjured Draemora Lords killed him while I ran and hid) and his health bar barely depleted per hit.
- Bring Marcurio (found in the Bee and Barb in Riften) and give him tons of Health and Mana Potions. At lower levels he offers the best damage and HP Pool compared to other followers.
- Get the "Become Ethereal" Shout e.g. from Ironbind Barrow
A lot of good and detailled strategies can be found here:
http://elderscrolls.wikia.com/wiki/Krosis