Those wheels will definitely work on a 91/92 with the correct lugnuts. The reason the part numbers are different is the 4Runner/SR5 wheels are machined finish instead of coated and do not have the inserts in the lugs. The backspacing is identical between the IFS trucks/4runners and the 91/92 Cruisers. They are only 15x7s which will present a problem for a 12.50 wide wheel. However, a 33x10.50 works great.
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