I think I'm confusing myself.

First of all, I have tried super speed math by pairing my 2nd graders up. I was only having them say the answers. That was not working because they couldn't keep track of where the other one was. Now I've figured out they need to say the problem and the answer. I'm going to have 5th graders that will come into our room to do super speed math with my kiddos. So I guess the confusion now is, do my kiddos set a new goal each time or is their personal best their goal?

I am also having a few kiddos who are below level and have extra para time do super speed 100. Would it be best to have the kiddo do all the reading themselves or to have the para act as the partner?

For both of these I understand "helpsies" are encouraged. Does the student who is receiving the helpsie repeat the problem after being told (or in ss100 repeat the word after being told)?

So I guess, put simply,

1. In ssmath do students set a goal each time or is their personal goal their best?
2. In SS100 should a below reader with a para take turns reading or do all the reading?
3. After receiving a helpsie do on the word/problem I'm on do I then repeat it?

You ask some good questions that plague us all at one time or another. I'll answer them in order;
1. Once a goal is set, you are trying to break that goal each time. If they do, great job...if they don't we encourage them to keep practicing and try again next time.
2. In SuperSpeed 100 or 1000 the kids take turns reading every other word. I'm not sure what para time is, but the important thing with this game is that kids are seeing and saying all of the words. You play it once for a minute and then you switch so that they both get a chance to read all of the words.
3. Once you have been giving help you then repeat the word correctly, yes that makes them say it aloud correctly.

Keep on working with these games, I am seeing some great improvement on timed basic facts tests, and DIBELS Universal screening tests.

I'm going to add to Rekstad's answer, because I think I see what you are confused about.

As far as I understand, in SuperSpeed Math, students set a goal the FIRST time they play, and after that, their goal is always set by their previous record....their goal is simply to break their previous best record. The first time they play, they have no previous record so they have to set a goal instead.
If you find that you'd like to make it harder or more customized for higher and lower students, you could have them set goals each time based on x-amount away from their previous goal, etc.... but in the rules of the game it simply says they are playing to beat their own personal best record.

As for SuperSpeed with a para (aide), I still think it's best that they take turns, because otherwise it takes away from some of the fun, silly, stumbling that happens in the game. If you read it yourself, you'll find there is a BIG difference if you read every word yourself, versus having to know when it's your turn and read the right words. It makes the game more challenging coordination-wise, and more fun I think.

Students love setting and breaking personal records. Playing SuperSpeed Math is an ideal reward for good behavior in class. Your class will receive hundreds of repetitions solving the most common math problems while setting and breaking records. The goal is not to break another person’s record, but to surpass your own.

In a nutshell:

1. Play with partners.
2. There are two levels for each math game; Level one being less complex than Level two.
3. Give the players a set amount of time to play the game (one to two minutes).
4. Player one uses the TEST side of the game sheet, while player two uses the ANSWERS side to check player one.
5. The teacher decides where everyone will start playing for the day.
6. After time is up, the players look over incorrect problems, and figure out the personal record.
7. Players flip over papers and switch roles.
8. Repeat steps 4 – 6.
9. Keep track of student’s personal records on a grade-book sheet.
10. Practice as much as you like, but only play the game for personal records once in a while (make it a reward that they want to play).

I know you asked about math and 100, but I've been doing 1,000 like below for a very long time.

In a nutshell for superspeed 1000:

1. Play with partners or individuals.
2. Give the players a set amount of time to play the game (one to two minutes)
3. Students start at line one ‘the’ and read as many of the words as they can.
4. Zingers are underlined italics words that are meant to be read in a goofy manner.
5. Each zinger is worth one full line. If a student reads two zingers, they are given two free lines for the next time they play.
6. Keep track of student’s personal records on a grade-book sheet.
7. Practice as much as you like, but only play the game for personal records once in a while (make it a reward that they want to play).