The CPL is the more important filter to get... make sure it's a good one. My favorite is B+W Kaesemann. Top quality and nicely multi-coated. A Circular Polarizer's effects are near impossible to duplicate very well in software.
I suspect you don't want 1, 2, 3 stop ND filters.... I bet you want 1, 2, 3 Graduated ND filters.... Maybe.
Actually you can do the same thing as an ND Grad filter, except better in my opinion, by taking multiple shots at different settings, then combining the best of each in your post processing software. It's also possible to double or triple process a single RAW file... one for the lighter areas, another for the dark areas... and possibly a third if needed for the mid-tones... then combine them in Photoshop (or similar) using layers. Some HDR softwares work pretty well, too. I recently used the HDR built into Photoshop on some images with really good results.
One reason I find this method is "better" than a Grad ND filter is because my "horizons" are seldom a straight line, but the line of graduation across the filter always is and always will be. Usually there's a buiding or a mountain or trees or other objects that make for an uneven horizon line. So working the image in software makes for better results... for me. Note: you likely definitely don't want screw-in Grad NDs... they put the horizon line right at the middle all the time, every time. So, unless you always put the horizon there in your images, the rectangular type that you can better position are probably a better choice.
Another reason is that Grad ND filters are mostly uncoated and difficult to shade very well with any sort of hood. That can lead to flare and other loss of image quality.
And, most of the more affordable filters are optical plastic... Fine when new, but pretty easily damaged or scratched in regular use or with regular cleanings. As a result, eventually they'll have even more negative effects on your images or need to be replaced with some regularity.
I have a couple of Grad NDs, holders, hoods, etc... But frankly I haven't used them in years. It's just too easy and, IMO, better to make the adjustments in post processing.
If you have never used Grad ND but want to give them a try, I'd suggest you get the Cokins and experiment with them, see if you want to put a set of filters in your kit on a more permanent basis. Then you could buy better quality.
For a 77mm filter thread, you'll need the "P" size filters, at least. If it's a very wide lens, you might need to trim the holder, which is made to accept two filters, but the front slot can be cut down to prevent vignetting. Ultrawide lenses might need the even larger "XP" size filters... but hopefully not. If you decide you want two or three Grad ND in your kit permanently, Lee and others make them in the Cokin P size.... most don't make them in the smaller A size or the larger XP size. Lee makes an accordian type lens hood for use with the Cokin P filter holders, too.
Last time I looked Cokin only has two Grad NDs... one stop and two stop approx. I think they call them "Graduated Gray", rather than Grad ND. They are pretty "soft" transition, which is appropriate for wide angle to normal lenses. Some other manufacturers also offer "hard" transition, which work better with telephoto lenses.
Now, you might have trouble finding Cokin stuff right now. I believe they are in bankruptcy/reorganization... but haven't checked lately and have to think that someone will pick up the brand and put it back in production... meanwhile there are a lot of Cokin filters still in stores so you likely can find what you need... or you can go to the other manufacturers (such as Lee, Singh Ray, Tiffen) who make filters to fit Cokin holders.
If you were thinking of straight ND filters, overall gray filters used to slow down your shutter speeds for those flowing water effects or to allow using large apertures on brighter days (since DSLRs have limited low ISO choices).... popular particularly with videographers using DSLRs for their shallow DOF effects... then get the high quality screw-in type such as B+W MRC. You'll probably want stronger ones, though, as someone already suggested. Maybe 3 or 6 stops (they also can be stacked together if really strong ND effect is needed.)
There are variable ND filters, that you can dial in for stronger or weaker effect similar to using a polarizer. However, most of the more affordable ones reportedly tend to cause color casts and other unpleasant effects. The better ones are waaaaayyyy expensive (Singh Ray).