Hello @sathishkumar_sunmugavel ,
Please find answers to your questions below. FYI, you use S32K3 RM Rev 6, the latest one is Rev. 11.
I run successfully RGMII 100Mbps on S32K358EVB-Q289, with external TJA1103 on SABRE connector.
1. Here's screenshot of Pins:

2. Clocks can be tricky a little bit. RGMII TX_CLK shall be an output, RGMII RX_CLK shall be an input. There's an internal divider 2, so TX_CLK need to be doubled.

For GMAC 1Gbps change the clocks accordingly: 25MHz -> 125MHz ; 50MHz -> 250MHz
3. And the last point, it's necessary to set up clock muxes also in your code, before gmac init. I do it usually as the very first rows in the code:

I do not use Table 116 (in RM Rev 6).
Best regards,
Pavel