Just mechanical costs alone:
Toyota SMT MR2 Spyder to MT 2ZZSMT to Manual conversion kit $AU1500 (through EssDub)
Solid bush shifter kits $AU65
MWR RH Engine mount $AU60
Serpentine belt $AU40
For C64 from a Corolla Sportivo:
MWR Reverse Blockout $AU138
MWR .725:1 Sixth gear set $308
MWR Shifter shaft for Corolla trans $AU182
Carbon-Lined Synchro Set - Elise Exige 2-eleven Celica Corolla Matrix C6X 6-speed $AU437
LSD added from 1ZZ transmission.
Fitting all of above $AU1200
Freight: $AU140
(Total here depends on condition of transmission you use. I've built up one with C60 ratios as they suit the rev range of a 2ZZ well.)
Lift bolts (Toyota says "Flange bolts") $AU10
Modified wiring harness - (Was done by EssDub)
Engineer approval (so third Party insurance valid) $AU750
Apexi PowerFC - New from MWR - $AU1642.00 Customs adds $326.34, hence $1968.34 in my possession.
A 2000/2001 Celica ECU can be used.
2ZZ - 9000km Celica motor and C60 transmission. $AU3500 (Very few motors around with low mileage any more. Most are over 100,000 klm and cost around $1500.)
PPE headers with freight: $AU1065
Fabricated Cat/Exhaust $AU950
That adds up to $AU12,313 that I can remember.
That without refacing/replacing flywheel or getting new clutch.
(Not counting 2ZZ motor #1 here. This is to give a realistic idea of costs involved in going this far.)