what is the cheapest body lift for an 02 taco 4x4 or the best one?

I'd say Daystar or Performance Accessories, each is probably right around $220-275. I paid $225 for my 3" Daystar light on my '00 Taco.

The best body lifts (if such a thing exists) available are from 4Crawler. They are hand made to suit your needs and have lots of options. I would never recommend running over a 1-1.5" BL though if you do any serious off-roading. Especially since there are many cheap spacer lifts out there for people on a tight budget.

4Crawler (http://www.4crawler.com/4x4/ForSale/ProductLine.shtml)