Rb20det wont start when cold. suggestions?

[StndDrft]

just about every morning i got out to start the car and it just wont turn over. the colder the worse it is. ive come to the conclusion that it could be timming, throttle postition sensor or fuel pressure. i have new denso irid. spark plugs and have the wolboral fuel pump. does anyone know the exact timing value???

[chockrl]

Do you have the engine_cranking signal hooked up to the ecm? On the S13 it is on the connector under the dash near the ecm and glove box, orange wire. Goes to the P connector, near the ecm and fuel relays, the connector is labeled P in the R32 factory service manual. I think the FSM shows it as a B/Y wire but mine was a Y/L (yellow/blue) wire.