When you implement policy routing all packets coming into the interface will be process switched so policy routing can have an impact on performance for that reason.
Policy-based-routing itself does not affect much performance of the router, but packet forwarding does.
Policy-Based Routing is supported in fast-switching path so the performance impact is minimized.
To activate fast-switching, you need to enable 'ip route-cache policy' on the same interface, where you apply the route-map.
Also, it would be better to keep as few lines in ACL as possible. The shorter ACL is - the less CPU is required to match the packets.