come on, how could you posibly want 4x100? yes they make alot of cheap arse, crappy wheels for that size but then again, most of those wheels are universal 4 lug (4x100 AND 4 x 114.3). It would cost you more to go to 4x100 cause of all the custom stuff you would have to fabricate (custom hubs at a machine shop). If you were going that rout it would still be better (and cheaper) to go 5 lug. If you dont want to swap out the front suspension, get aftermarket 5 lug hubs for the 240, yes they DO make them. (
http://www.jspec.com or
http://www.phase2motortrend.com can get them) For the back you just need either s14 or Z32 rear 5 lug hubs.