As explained in The Chemistry of Iron, Cobalt and Nickel: Comprehensive Inorganic Chemistry, at pages 1104 and 1105:
almost all cobalt(III) complexes are low spin ... only with fluoride ions as ligands are high spin complexes ... found
In table 10, the book specifically lists $\ce{[Co(C2O4)3]}^{3-}$ as low spin and cites to J. Chem. Soc. (A) (1966) 798.
Therefore, according to the historical valence bond theory of transition metal complexes, it would be considered $\mathrm{d^2 sp^3}$ for the following reason:
There are (in the context of the theory) two unoccupied $\ce{3d}$ atomic orbitals in $\ce{Co^{3+}}$.
Six pairs of electrons from the oxalate ions are added to the two $\mathrm{3d}$ orbitals and the $\mathrm{4s}$ and three $\mathrm{4p}$ orbitals.