Ideally for insulative purposes it would be to the outside of the wall, since you are in more of a heating area, than a cooling area. However structurally the best place would be toward the inside. That said if you have the walls apart anyway look at what you can do to increase their sheer strength. By separating the drywall side from the sheathing side of a wall you do lose some sheer strength, it sounds a bit crazy I know but drywall is a part of the sheer structure of a typically framed house. Also look into just adding a 2X2 interior wall separated at the sill plate, that will eliminate almost as much thermal bridging as you possibly can, increase the amount of insulation you can put in the walls, and likely be less labor intensive and thus cheaper than cutting every stud in the wall.
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