$cat_id_1 = 100; // Term association that is actually output as a term_id
$cat_id_2 = 100; // Term association that is actually output as a term_id
$post_arr = array( 'post_title' => "My title", 'post_status' => 'publish', 'post_type' => 'page', 'post_parent' => $parent_id, 'post_name' => "my-slug", 'meta_input' => array( 'acf_name_of_field_1' => array($cat_id_1) /* #id of term */, 'acf_name_of_field_2' => array($cat_id_2) /* #id of term */, )
);
wp_insert_post( $post_arr );