Accepted answer
At 3.33 mg/mL a 1 mg dose is 0.3 mL — 30 units on a U-100 barrel — and no needle gauge changes that number. Gauge changes three other things: how long the draw takes, how much stays behind in the hub, and how much rubber you core out of the stopper. On the 31G scale a larger number is a finer needle, so a 31G needle is fine enough that a viscous solution draws slowly and a hurried draw pulls bubbles. If you are drawing 30 units at a time, the dead space matters more than the bore: a fixed-needle barrel loses microlitres, a luer hub loses tens of them, and at 3.33 mg/mL each microlitre is 3.33 µg.
The short version: 21G to 23G to draw, 29G to 31G to inject, and never the same needle for both.
For injecting, 29G to 31G is the usual range and the difference in perceived discomfort between them is small. Needle length matters more than gauge for comfort at these volumes.
Drawing a viscous or foamy solution through a fine needle takes long enough that people rush the plunger, which causes more foaming. Using a wider drawing needle is the fix.
The Hagen–Poiseuille relation gives flow proportional to the fourth power of radius, which is the quantitative basis for every gauge recommendation here.
Length affects comfort more than gauge does at these volumes.