If you are looking for performance increases, yes. I think I read a recent thread where you were looking for more power so I suggest doing it now. According to willwren a fwi, ported LIM, and Hi-flo cat will really wake up an L36. Might I suggest picking up an aluminum UIM as well and porting it while your at it. To port you use a new gasket(not warped from heat) and line it up with the ports and bolt holes. install a few bolts to ensure the gasket(*) are lined up properly. Now mark the material that needs to be removed from the port so that the manifold port matches the gasket port. Remove the gasket and get to work with a grinding stone to remove the material. Go slowly and listen for a high pitched ring. If you hear that, stop porting, you are nearing a coolant passage. Ideally you will never hear that noise. Good luck and report back as to how much power you gained(seat of the pants meter).
EDIT: I forgot to mention that the intake ports are not supposed to be ported smooth. A slightly rough finish is actually desired for the intake unlike the exhaust. You should be able to find enough porting information on this site: http://www.sa-motorsports.com/diyport.aspx