A 100-amp feeder or subpanel uses 1 AWG copper or 2/0 aluminum when sized for continuous load at the 75°C column. The math: 100 A × 1.25 = 125 A required, and 1 AWG copper (130 A) is the smallest size that clears it. Aluminum steps up to 2/0 (175 A) for the same duty because of its higher resistance and the common practice of leaving feeder margin.
There is a well-known nuance. NEC 310.12 allows a 83% "service conductor" rule for dwelling services and feeders that carry the entire load: a 100 A dwelling service can use 4 AWG copper or 2 AWG aluminum. For a general subpanel feeder not covered by that rule, 3 AWG copper (100 A) is the raw-ampacity match and 1 AWG the continuous-rated choice. The calculator above shows the continuous-rated answer; read the sections below to know which rule applies to your job.