thank you
When you project it using Project Raster, to a planar coordinate system, specify the cell size there. You can do this in several ways, but setting in the tool. It says it is an optional parameter.
It is only optional if you don't care or couldn't be bothered to specify a useful one... read about how it works as well
I would recommend you to Project—Help | ArcGIS Desktop the polygons first to a projected coordinate system and use Setting geoprocessing environments—Help | ArcGIS Desktop in which you specify the Cell Size (Environment setting)—Help | ArcGIS Desktop prior to the Polygon to Raster—Help | ArcGIS Desktop conversion.