$cred​​ =​​ Get-Credential
$vCenters​​ =​​ "lab-vcenter01.lab.local",​​ "lab-vcenter02.lab.local"
Connect-VIServer​​ $vCenters​​ -Credential​​ $cred

$VMsToUpgrade = get-vm |?{$_.Name -like "*windows*"} | select name | export-csv -Path C:\Temp\VMsToUpgrade.csv

## Or You can use below hashed out 
## $Windows = "HDCP-CONNSVR01","HDCP-CONNSVR02","HDCP-COMPOSER01","HDCP-THINAPP","HDCP-WEB01","HDCP-WEB02", "HDCP-SECURITY01"
##$VMsToUpgrade = get-vm $windows | select name | export-csv -Path C:\Temp\VMsToUpgrade.csv

$vm_name = (Import-Csv -Path C:\Temp\VMsToUpgrade.csv).Name
ForEach ($vm in $vm_name){
$vm_name | Shutdown-VMGuest –Confirm:$False
Sleep 60
$vm_name | Set-VM –MemoryGB 8 –NumCpu 2 –Confirm:$False
$vm_name | Start-VM
}

## Also, if you want to set different vCPU and vMem as per spreadsheet below. You can do so by following script

$vmlist = Import-CSV C:\temp\VMsToUpgrade.csv
foreach ($item in $vmlist) {
    $vmname = $item.vmname
    $cpu = $item.cpu
    $mem = [int]$item.mem
    Set-VM -VM $vmname -NumCpu $cpu -MemoryGB $mem -RunAsync -Confirm:$false
}