I'm not sure the best link structure exist. But i usually use 2 different approach for internal cross-linking.
First one is ease to use and useful for database sites, like shops, directories etc. It's simple tree hierarchy with vertical links: home<>category<>object and horizontal links between related objects and categories.
Second one i use for sites with large amount of content. It's more algorithmic and lead to measurable results in my tests. Here is it:
1. Select keyword and target page for this keyword.
2. Search in google: "keyword" site:mysite.com
3. Google highlight "keyword" in relevant pages text, or part of keyword.
4. what you need is link to target page via this highlighted keywords, or if there are part of keyword - update text to exactly match, or add additional sentence.
Usually i use no more than 10 links with each anchor, and it increase ranking on 1-3 positions. Be carefully - too many links is not good, per link efficiency drop down when target page link from more the 10 pages with same anchor..