Found this though via google
"Scouring the western hemisphere for that "perfect ride," TEIN came across a rolling chassis from Autoconxion of Torrance, Calif. for a smoking deal of only $13,000. With car in hand, the two TEIN engineers equipped themselves with screwdrivers and ratchets, quickly stripping the guts of the S15 to the bare shell within a week's time. With precious time wasting away, the skeletal frame of what resembled a vehicle was hoisted upon a trailer and carted off to a shop in Anaheim where it received a complete acid dip to remove paint and unnecessary material. Reduced to bare skin metal, the vehicle was loaded back on the trailer and delivered to an undisclosed chassis fabrication shop where the complete makeover began for the next.
Retaining the factory SR20DET engine might seem like the logical solution for the typical buildup, but for the Kamikaze boys of TEIN U.S.A., the perfect power plant was a RB26DETT plucked from a BNR32 Skyline. Purchased from G-Speed of Gardena, Calif., the long block was used for the next two months to fabricate the custom engine mounts and front sub frame which pulled the engine 275mm, or 11 inches, back towards the firewall. Sporting a 1.5-inch lower center of gravity, a custom larger capacity oil pan, Tomei oil pump and custom oil sump pickup were fabricated to clear the steering rack. "We decided to move the engine back for improved weight distribution. The S15 with its SR20 engine in place and a full tank of gas registered a weight balance of 58.5 front and 41.5 in the rear. After full modifications and the RB26 in place, the scales read 53/47," stated Sugano."
Do remember reading an article in JTuner a while ago about this car, from what i remember they had full race suspension, sequential box, the RB26 was fully balanced, drysumped and forged everything, 2 turbos rather one and brakes to match.