12-01-07:

I did the port match work for the lower intake manifold tonight.  This is the process I used.  Get a Sharpie pen and the intake manifold gasket you will be using for each side of the intake.

I also got some bolts to use to pin the gasket to the intake manifold.

Using the Sharpie pen, mark the metal that is exposed inside the gasket.  When you take away the gasket, you will see black Sharpie ink where the manifold does not match the gasket.

I used a Dremel Tool with a sanding drum to remove the aluminum marked by the Sharpie.

Repeat on the other side of the intake.

You don't need to polish the intake ports as a touch of roughness promotes air flow that helps keep the fuel atomized.  The next step will be to port match the intake ports on the heads with the same gaskets.