The breaker in the main panel is the one that matters
The main job here is protecting the wiring from the main panel to the subpanel. The subpanel also has a rating, but subpanel capacity is cheap so it's very unlikely that the subpanel would be smaller than the wires feeding it. So the breaker in the main panel will be fine.
If the "future proofing" you have in mind is to allow installation of a larger panel later, just do it now. Panels are cheap and often come with a bunch of free breakers. I'm a huge fan of buying the largest panel you can possibly get. You'll thank me later!
The subpanel "main breaker" is just a switch
Its only function is as a shutoff switch, which is required for some subpanels. Nobody cares what its amp value is. You don't want to match it to the breaker ih the main panel, as that would force you into an unnecessarily small subpanel. Go ahead and put a 225A 60-space subpanel if you want.
Obviously if that main breaker has a GFCI or AFCI function, it will do that too. (that's more a thing in Europe or Asia.)
The only exception is if for some reason, the subpanel has a smaller rating than the wire/breaker feeding it; then the subpanel's main breaker would protect the subpanel. But that is a very foolish situation to be in; the difference in cost to a larger panel is typically $30 or $50 tops, and the cost of changing a subpanel is rather considerable.
I want the subpanel breaker to trip first
This doesn't really work. The vast majority of trips are a magnetic trip (a hard short with hundreds of amps of flow). It will be totally random which breaker trips first. For a thermal trip (overload resulting in slow trip), the breaker would have to be significantly smaller to assure it trips first.