You can either buy the entire 5 lug conversion from a wrecked Type R. This would include the fully assembled front steering knuckles and rear trailing arms. I've seen these conversions sell from anywhere between $1500 to $2000 (try not to pay $2000) with the Type R wheels and tires (subtract ~$500 if the wheels and tires are not included).

or.... For the rear, buy the fully assembled trailing arms. For the front, buy a pair of itr hubs, calipers, brake pads, and rotors (itr dust shields are optional). The reason for this is if you choose Method 1, you're going to wind up with unused DC2 knuckles and even more old wheel bearings.

don't forget about the obvious 5x114 rims