I have a few submissions:
1999 SE-L W/SR20DE
93 Octane, S5 cams, Titanium springs/retainers, JWT ECU full program, Place Racing CAI, SSAC header with 2.5" Downpipe, 2.5" Stromung header-back.
164.2whp, ~131ft-lbs
1999 SE-L W/SR20VE
93 Octane, N1 Intake Manifold, Place Racing CAI, SSAC header with 2.5" Downpipe, 2.5" Stromung header-back.
161whp, ~131ft-lbs
1999 SE-L W/VQ35DE
93 Octane, AEM Standalone, CAI, Ebay headers, Custom 3" Header-Back.
255whp, You'll have to calculate the torque.