just did a ae71 auto to manual conversion, its pretty stright forward with most of it bolt on.
Depending on the cost of the ae71 it might be cheaper to get the convo parts when doing a 4age convo.
ae71 4a auto to man parts:
t50 to suit 4a (watch out for 2t gboxes, different output splines etc...)
t50 bellhousing bolts (2x are longer on the manual box, had to use lcd bolts)
t50 to 4ac manual gbox support/stays (the auto ones are slightly different, but can be modded to suit)
t50 clutch fork and bearing
t50 clutch slave
t50 clutch line with hose (go braided for 4age convo)
t50 clutch master cylinder
t50 shifter (try to get the complete setup with the metal washer plate to hold down the rubber cover)
ae71 manual pedal box (can mod ae86 or t18 ones but not really worth it)
ae71 t50 gbox crossmember (ae86 will fit with modification, not worth it)
4ac 200mm 6bolt flywheel (fwd 4ac, 4afc or 4afe might fight, 7afe is 212mm to soak up the huge 4ac powa)
spigot bearing (auto or fwd 4ac don't have these)
4ac/4age clutch (depending on flywheel size)
ae71 manual tailshaft (wagon might be s series (?) so will need to get ae86 tailshaft - better if going t series later on - ae86 tailshaft wont bolt to borgy)
+ke70
4a engine crossmember (lca will bolt in)
4a engine with rwd engine mounts and gbox stays
4a exhaust (fwd exhaust manifold is different)
engine loom (i think 4ac and 4kc are similar, fwd 4ac connector is similar to ae86 easy mod to suit)
alternator - not sure if the same as 4ac/4kc
unless ur picking up the ae71 for $500 its not worth it for parts imo, better of just modding the ae71 with the coil spring rear end.
mods: 2x holes bolt and 1x pedal hole in the firewall, widen the shifter location, 4ac auto loom bypass shifter start lock and reverse light sensor.