the principle behind this mod is that you want to be able to get the waste gasses out of the engine as fast and efficiently as possible. This is accomplished by enlarging the inside of the manifold. unfortunatly the stock manifold was not designed with this in mind so any gains may be negligble (at time of writing i am waiting for the final step to finish-paint drying- before i try it)
the tools you will need

10mm spanner and or short 10mm socket and retchet
22mm open ended spanner or special lamba sensor spanner
12mm deep socket with ratchet
17mm socket with ratchet and i had to use a wheel brace too
The procedure
firstly jack up the car and support it so that you can get to the 4 nuts holding the manifold and the down pipe together
then open the bonnet and you should be presented with somthing like this (after removing the engine cover (3x10mm))

then remove the plug wires and lamba sensor (22mm) then the heat shield (3x10mm theres one hidden at the bottom) i couldnt remove the lamba sensor until the heatshield came out with a good tug and possibly some cutting. then you have this:

from there you should be able to see the 12mm( x8 ) nuts holding on the manifold. remove them


remove the manifold. mine looked like this

please take care not to drop it because if you look at the exaust end of it you should see something like this

this is the primary catalitic converter which can be drilled out and removed if you dont worry about emmisions
then we get to work and change this:

to this:

the idea is to smooth exerything out in there and remove any projections. if you can leave the inside of the bend slightly rougher than the outside as it promotes a difference in gas velocity which in turn helps the gas to turn. even better still is to get the metal 1" before the joint of the 2 "tubes" really smooth to aid cylinder scavenging as one cylinders exaust will draw the exaust out of the next cylinder that will exaust into this tract.
heres a pic comparing one before and one after initial cleaning

to do this step you will need a selection of drill mounted grinding and polishind accesories (a dremal could also be used)
after all this is bone i cleaned up the outside a little and sprayed some matt black heat resistant paint on it


now that looks better dosent it