Beginning Lua ProgrammingeBook - 2007
You need surprisingly little in the way of computer resources to learn and use Lua. This book focuses on Windows and Unix-like (including Linux) systems, but any operating system that supports a command shell should be suitable. You'll need a text editor to prepare and save Lua scripts.
If you choose to extend Lua with libraries written in a programming language like C, you'll need a suitable software development kit. Many of these kits are freely available on the Internet but, unlike Lua, they can consume prodigious amounts of disk space and memory.