recommendations for larger wheels or pacers or - offset for pro comp fender flares

Hello I'm new to the forum and have some questions. i did not see anything specific on this exact topic and rather than try and piece it all together i thought id ask.

I have a tundra TRD that i plan on adding Pro comp fender flares. I dont want huge wheels but i want to to match the 3 inch width the flares add. I do not need the wheels to stick out past the flares, just close to flush. I do not have a lift or leveling kit... I am willing to add a leveling kit with a block in the rear so my front axle weights are not affected when towing heavy loads, but if i dont need to add a level kit i wont. I am also willing o trim the inside bumper if needed.

Option 1: use stock TRD wheels powder coat black and add 2 inch spacers. upgrade to wider tire maybe 285/65 R18. Do you think this will match the flare width?

Option 2: get new wheels that have 0 offset and add 2 inch spacers. I am told i would still need the spacer to get the width.

Option 3: new wheels with -50mm offset and no spacer. Is this going to be hard to find?

I figure if i pay to powder coat the wheels and buy proper hub centric spacers my cost will be close to buying new wheels.

Thoughts on wheel and tire sizes??? Is it necessary to add a level kit?

thanks for your help in advance!

Cheers
Jack