For entering a tarmac rally class, I think you need a 16v head. I don't think enough people consider this.
For a cheap 100rwkw, I guess the easiest is a 20v plus some cams bolted in, plus ECU. Because the 20v has higher compression, quads, and better intake port shape.
For a full rebuild with new pistons, cams, and every aspect considered, either 20v or 16 your choice.
But I don't think you will get 100rwkw from a internaly stock 20v. You really need bigger cams. With my calculator, I think a internaly stock AE111 20v, on a Hobart dyno (mainland dynos always read more), would get 86rwkw.