Required LEs = (Total cell area in square microns) / (LE area in square microns)
The LE area can vary depending on the FPGA architecture and technology node. You can find the LE area in the FPGA datasheet or documentation.
For example, if the LE area of the FPGA you are considering is 1.6 square microns, the estimated number of required LEs for your design would be:
Required LEs = 220407 / 1.6 = 137754
You can also estimate the required LUTs and FFs based on your design's combinational and non-combinational area. The number of LUTs and FFs required depends on the specific implementation of your design, so you would need to perform some analysis or simulation to determine these numbers accurately.
Once you have estimated the required FPGA resources, you can select an FPGA that has sufficient resources to accommodate your design. You can find the resource specifications for various FPGAs in their datasheets or documentation.