They're from Wheelers Offroad, this is the product description:
95-04 Tacoma 1.25" Lift Front Coil Spacer Kit:This kit mounts on top of the upper strut coil support plate and doesn't affect the actual spring rate. That means the ride firmness will feel similar to stock after installation of this kit. Comes with necessary longer stud kit. Requires disassembly of the front struts.