We have done many hilux and have done a range of exhausts - from primary 2inch into single 2.25inch , to my Favorite twin 2.25 into single 2.5inch but we do heaps of twin 2.25inch into single 3inch. We even did a full twin 2.5 inch which was very loud and droney at 100km/h. The 3inch single out the back is popular as they sound really good. As for performance there is very little difference between each one. Most have standard exhaust manifolds. My favorite is to go a bit on the small size which keeps the noise down, helps retain the 1uz torque , makes keeping it high out and out of the way easier in a 4x4 and with yours pay attention to the exit point to reduce the chance on filling it with mud. Cheers