If you are talking about per-unit system, this is the usual practicce.
Take Total 3-phase power S, as base power,
Take Line-to-Line voltage V, as base Voltage V.
Take Line-Current I, as base Current
Take an Impedance Z, as base impedance
But since you can only select two Base quantities independently, If you say take S and V as the initial base quantities (which is the usual practice) then
I = S / sqrt(3)*V
Now, the Impedance Z is assumed to be that impedance Z, which when connected in Star fashion in a 3 phase line with line-to-line voltage *V* will result in line Current *I*.
So, I hope that now you can find the base impedance Z, from the base voltage V and base Power S.