When should I perform the inclination matching maneuver?

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I'm sending a manned mission to Minmus and, as Minmus' orbit is inclined to Kerbal I need to perform a maneuver to align inclination. From one of Scott Manley's newbie career guide videos I hear that I should do that as early as possible, i.e. at some LKO as it will be more efficient, but its not obvious why and at which exact point on the orbit (Ap, Pe, An, Dn being just a few possible cases). Thus my questions are:
- Why should the inclination matching maneuver is most efficient at low altitude?
- When I'm in some stable elliptic LKO, at which point of the orbit should I perform that inclination-matching burn?
- Going further, as I intend to go into a transfer orbit next, could it be more efficient to combine burns and perform inclination (normal) & transfer (prograde) burns at a single node?
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How do you match inclination in KSP?
A maneuver node is a planned velocity change along an orbit. Multiple maneuver nodes can be added which will affect the following maneuver nodes. After adding a node it shows the velocity change needed to reach the next new orbit next to the navball.How do maneuvers work in KSP?
To raise your periapsis, you must fire your main thrusters while facing prograde at your apoapsis. To do this, wait until the ApT (Time to Apoapsis) readout on your Orbit MFD approaches about 90 seconds.Matching a Specific Orbit | KSP Beginner's Guide
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Images: Miriam Alonso, Harrison Haines, Harrison Haines, Darya Sannikova