1. What is the latest iPad SDK version that I should download to start practicing?
3.2, but you can download the latest SDK (4.0.2) which also includes 3.2
2. Is background processing supported in iPad? If so, what classes should I concentrate on for the same in the latest SDK?
Not yet, but should be coming later this year (so I've heard)
3. Is there 3G support in current iPad version?
Some devices do, and some have only wi-fi
4. Are human interface guidelines same for iPad and iPhone?
I guess that they're both in the same document, but don't know if they're exactly the same
5. Does the iPad SDK contain tool for emulating accelerometer events?
Shaking, and device orientation, but you'll need a real device for more complex stuff
6. What tools are available in SDK for memory management?
There's a tool called "Instruments" which is a typical profiler, which works along with the debugger on real devices
Thanks.
You're welcome