Done a lot of research and for off roading the stock intake box is the way to go. I will give you my K&N intake kit for your stock intake on a 2.7l 4cyl 2nd gen Tacoma 2005+ I live in Florida and I will help you install.
UPDATED!!!: STILL UP FOR GRABS!!!
The Only Thing Altered about the Filter setup, the clamp sucked that connects the filter cone to the rubber connector that connects to the pipe so i put 2 bolts in in so it wont fall off, the bolts are on the outer skirt of the filter so it does NOT affect the air flow.