I'll have to disappoint you but there are no written guidelines nor resources nor documentation for almost everything related to plug-ins and IntelliJ :(.
(this is the main reason many IntelliJ fans haven't worked on plug-ins for their favorite tool).
That company makes fantastic products, but when it comes to documentation, books, and guidelines for developers (not users) - well, they're practically non-existing :(.
Your only bet is to take a look the source of actual IntelliJ plug-ins (some of them are here: http://git.jetbrains.org/) and ask very concrete questions on the IntelliJ plug-in list since the development team will gladly answer you usually in a matter of minutes.